| Tables, Figures, and Exhibits. | |
| Preface. | |
| Acknowledgments | |
| The Author. | |
| January | |
| What Is Health Care? | |
| What Is Management? | |
| What Is Financial Management? | |
| Why Is Financial Management Important? | |
| Ridgeland Heights Medical Center: The Primary Statistics | |
| Pro Forma Development | |
| Living with the Finance Committee and Board of DirectorsÆ Calendar | |
| Year-End Closing | |
| FEBRUARY | |
| Accounting Principles and Practices | |
| Objectives of Financial Reporting | |
| Basic Accounting Concepts | |
| Basic Financial Statements of a Health Care Organization | |
| Uses of Financial Information | |
| The Financial Statements | |
| Preparing for the Auditors | |
| Analysis of Sensitive Accounts | |
| February Finance Committee Special Reports | |
| MARCH | |
| Strategic Financial Planning: Five-Year Projections | |
| RHMC Strategic Financial Planning | |
| Ratio Analysis | |
| The Capital Plan and Its Relationship to the Strategic Plan | |
| APRIL | |
| Medicare and Medicaid Net Revenue Concepts | |
| Calculation of Medicare and Medicaid Contractual Adjustments | |
| Implications of the Balanced Budget Act of 1997 | |
| Implication of the Medicare Modernization Act of 2003 | |
| Managed Care Net Revenue Concepts | |
| Preparation of the Medicare and Medicaid Cost Report | |
| Ratio of Costs to Charges | |
| Presentation of the Audited Financial Statements to the Finance Committee | |
| MAY | |
| Fundamentals of Revenue Cycle Management | |
| Patient Registration: To Which Division Should It Report? | |
| Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense | |
| Calculation of the Allowance for Contractual Adjustments | |
| JUNE | |
| Budget Preparation: The Beginning | |
| Budget Calendar | |
| Volume Issues | |
| Capital Budgeting: June | |
| Accounting and Finance Department Responsibilities | |
| June Finance Committee Special Agenda Items | |
| JULY | |
| Budget Preparation: The Middle Months | |
| Capital Budgeting: July | |
| Regulatory and Legal Environment | |
| Other Regulatory and Business Compliance Issues | |
| Corporate Compliance | |
| Accreditation Issues | |
| Patient Satisfaction Issues | |
| AUGUST | |
| Capital Budget: August | |
| Operating Budget | |
| Budget Variance Analysis | |
| Budget Variance Parameters | |
| Flexible Budgeting | |
| Cost Accounting and Analysis | |
| August Finance Committee Special Agenda Items | |
| SEPTEMBER | |
| Operating Budget | |
| Capital Budget: September | |
| Cash Budget | |
| Physician Practice Management Issues | |
| OCTOBER | |
| Information Systems Implications for Health Care Financial Management | |
| Information Technology Strategic Plan Initiatives | |
| HIPAA Implementation Issues | |
| Selection of a New Health Care Information System | |
| Budget Presentation to the Board Finance Committee | |
| October Finance Committee Special Agenda Items | |
| NOVEMBER | |
| Preparation of the Budget Results and Delivery to the Department Managers | |
| Budgeting and Spreading Contractual Adjustments by Department | |
| Issues Involving RHMCÆs Cost Structure | |
| How to Improve the OrganizationÆs Cost Structure | |
| Supply Chain Management in Health Care | |
| Benefi ts of Tax Status for Health Care Organizations | |
| Preparation and Implications of the Annual IRS 990 Report | |
| DECEMBER | |
| Getting Ready for Year-End ReportingùAgain | |
| Open-Heart Surgery Pro Forma | |
| December Finance Committee Special Agenda Items | |
| Looking into the Future of Health Care Finance | |
| References. | |
| Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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