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9780834220959

Essentials of Health Care Finance

by ;
  • ISBN13:

    9780834220959

  • ISBN10:

    0834220954

  • Edition: 5th
  • Format: Hardcover
  • Copyright: 2002-03-01
  • Publisher: JONES & BARTLETT PUBLISHERS
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Supplemental Materials

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Summary

Ohio State Univ., Columbus. Comprehensive financial text covers most of the major areas of financial decision making healthcare executives deal with on a daily basis. For students and executives. Reflects payment system changes and examples to include hospitals as well as organizations in other sectors if the industry. Previous edition: c1997.

Table of Contents

Preface xi
Acknowledgments xiii
Financial Information and the Decision-Making Process
1(12)
Learning Objectives
1(1)
Real-World Scenario
1(3)
Information and Decision Making
4(1)
Uses and Users of Financial Information
5(2)
Financial Organization
7(1)
Forms of Business Organization
8(1)
Summary
9(2)
Assignments
11(1)
Solutions and Answers
12(1)
Financial Environment of Health Care Organizations
13(36)
Learning Objectives
13(1)
Real-World Scenario
13(1)
Financial Viability
14(1)
Sources of Operating Revenue
15(3)
Health Care Payment Systems
18(3)
Medicare Benefits
21(1)
Medicare Payment: Hospital Inpatient
21(3)
Medicare Payment: Physicians
24(1)
Medicare Payment: Hospital Outpatient
25(2)
Medicare Payment: Skilled Nursing Facilities
27(1)
Medicare Payment: Home Health Agencies
28(2)
Summary
30(2)
Assignments
32(1)
Solutions and Answers
33(2)
Appendix 2--A: Sample UB--92 Form and Sample CMS--1500 Form
35(3)
Appendix 2--B: List of Diagnosis-Related Groups (DRGs), Relative Weights, and Number of Medicare Discharges in Fiscal Year 2000
38(11)
Legal and Regulatory Environment
49(26)
Learning Objectives
49(1)
Real-World Scenario
49(1)
Overview
50(1)
Compliance and Fraud and Abuse
50(4)
Antitrust Issues
54(5)
Federal Enforcement Actions
59(1)
Health Insurance Portability and Accountability Act
59(6)
Safe Harbor/Anti-Kickback Regulations
65(6)
Management Responsibility for Compliance
71(1)
Summary
72(1)
Assignments
73(1)
Solutions and Answers
74(1)
Managed Care
75(28)
Learning Objectives
75(1)
Real-World Scenario
75(1)
Health Maintenance Organizations and Managed Care Development
76(4)
Integrated Delivery Systems
80(4)
Paying Providers in a Managed Care Environment
84(3)
Setting Prices in Capitated Contracts
87(4)
Medicare and Medicaid Risk Contracts
91(2)
Managed Care Contract Negotiation
93(4)
Legal and Regulatory Issues
97(1)
Summary
98(1)
Assignments
99(2)
Solutions and Answers
101(2)
General Principles of Accounting
103(15)
Learning Objectives
103(1)
Real-World Scenario
103(1)
Financial versus Managerial Accounting
104(1)
Principles of Accounting
105(9)
Conventions of Accounting
114(1)
Summary
114(1)
Assignments
115(1)
Solutions and Answers
116(2)
Financial Statements
118(21)
Learning Objectives
118(1)
Real-World Scenario
118(1)
Organizational Structure
119(5)
Balance Sheet
124(5)
Statement of Revenues and Expenses
129(3)
Statement of Cash Flows
132(1)
Statement of Changes in Unrestricted Net Assets
132(2)
Summary
134(1)
Assignments
135(2)
Solutions and Answers
137(2)
Accounting for Inflation
139(15)
Learning Objectives
139(1)
Real-World Scenario
139(1)
Reporting Alternatives
140(1)
Uses of Financial Report Information
141(2)
Case Example: Williams Convalescent Center
143(6)
Summary
149(2)
Assignments
151(2)
Solutions and Answers
153(1)
Analyzing Financial Statements
154(27)
Learning Objectives
154(1)
Real-World Scenario
154(1)
What Is Required To Develop an Effective Financial Reporting System?
155(4)
Case Example: Alpha Health Care System
159(15)
Summary of AHCS Case Example
174(2)
Assignments
176(4)
Solutions and Answers
180(1)
Financial Analysis of Alternative Health Care Firms
181(22)
Learning Objectives
181(1)
Real-World Scenario
181(1)
Long-Term Care Facilities and Nursing Homes
182(6)
Medical Groups
188(3)
Health Plans
191(4)
Summary
195(1)
Assignments
196(4)
Solutions and Answers
200(3)
Strategic Financial Planning
203(24)
Learning Objectives
203(1)
Real-World Scenario
203(1)
The Strategic Planning Process
204(7)
Developing the Financial Plan
211(9)
Integration of the Financial Plan with Management Control
220(1)
Summary
221(1)
Assignments
222(1)
Solutions and Answers
223(4)
Cost Concepts and Decision Making
227(28)
Learning Objectives
227(1)
Real-World Scenario
227(1)
Concepts of Cost
228(8)
Cost Measurement
236(6)
Break-Even Analysis
242(7)
Summary
249(1)
Assignments
250(2)
Solutions and Answers
252(3)
Product Costing
255(22)
Learning Objectives
255(1)
Real-World Scenario
255(2)
Activity-Based Costing
257(1)
Relationship to Planning, Budgeting, and Control
258(3)
The Costing Process
261(3)
Standard Development
264(3)
Variance Analysis
267(2)
Relative Value Unit Costing
269(1)
Summary
269(2)
Assignments
271(5)
Solutions and Answers
276(1)
The Management Control Process
277(23)
Learning Objectives
277(1)
Real-World Scenario
277(1)
Essential Elements
278(4)
The Budgeting Process
282(9)
Zero-Base Budgeting
291(1)
Benchmarking at the Departmental Level
291(2)
Summary
293(1)
Assignments
294(3)
Solutions and Answers
297(3)
Cost Variance Analysis
300(22)
Learning Objectives
300(1)
Real- World Scenario
300(1)
Cost Control
301(1)
Investigation of Variances
302(2)
Variance Analysis Calculations
304(4)
Variance Analysis in Budgetary Settings
308(3)
Variance Analysis in Managed Care Settings
311(4)
Summary
315(1)
Assignments
316(3)
Solutions and Answers
319(3)
Financial Mathematics
322(14)
Learning Objectives
322(1)
Real-World Scenario
322(1)
Single-Sum Problems
323(2)
Annuity Problems
325(4)
Summary
329(1)
Assignments
330(2)
Solutions and Answers
332(4)
Capital Project Analysis
336(24)
Learning Objectives
336(1)
Real-World Scenario
336(2)
Participants in the Analytical Process
338(2)
Classification of Capital Expenditures
340(2)
Capital Project Decision-Making Process
342(3)
Justification of Capital Expenditures
345(6)
Discounted Cash Flow Methods
351(3)
Selection of the Discount Rate
354(1)
Valuation
355(1)
Summary
355(1)
Assignments
356(2)
Solutions and Answers
358(2)
Consolidations and Mergers
360(20)
Learning Objectives
360(1)
Real-World Scenario
360(1)
Defining the Terms
361(1)
Merger and Acquisition Activity
362(2)
Overview of Theories of Merger and Acquisition Activity
364(1)
Factors Affecting Merger and Acquisition Activity
365(1)
Why Do Mergers Succeed or Fail?
366(1)
Valuations
367(6)
Accounting for Business Combinations
373(1)
Antitrust Considerations
373(1)
Summary
374(1)
Assignments
375(2)
Solutions and Answers
377(3)
Capital Formation
380(27)
Learning Objectives
380(1)
Real-World Scenario
380(1)
Equity Financing
381(4)
Long-Term Debt Financing
385(4)
Alternative Debt Financing
389(5)
Recent Developments
394(2)
Early Retirement of Debt
396(2)
Summary
398(2)
Assignments
400(3)
Solutions and Answers
403(4)
Working Capital and Cash Management
407(15)
Learning Objectives
407(1)
Real-World Scenario
407(2)
Cash and Investment Management Structure
409(2)
Management of Working Capital
411(4)
Short-Term Bank Financing
415(1)
Investment of Cash Surpluses
416(2)
Summary
418(1)
Assignments
419(1)
Solutions and Answers
420(2)
Developing the Cash Budget
422(11)
Learning Objectives
422(1)
Real-World Scenario
422(1)
Determining Required Cash and Investment Reserves
423(1)
Sources and Uses of Cash
424(1)
Preparing the Cash Budget
425(3)
Summary
428(2)
Assignments
430(1)
Solutions and Answers
431(2)
Glossary 433(18)
Common Health Care Financial Management Acronyms 451(8)
Index 459

Supplemental Materials

What is included with this book?

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

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