Healthcare Finance : An Introduction to Accounting and Financial Management

by Gapenski, Louis C.

• ISBN13: 9781567930900
• ISBN10: 1567930905
• Format: Hardcover
• Copyright: 1999-01-01
• Publisher: Foundation of the Amer College

Author Biography

Louis C. Gapenski, Ph.D. is a professor in both health services administration and finance at the University of Florida.

Table of Contents

Preface	vii
PART I The Healthcare Environment	3	(48)
1 Introduction to Healthcare Finance	3	(14)
2 The Financial Environment	17	(34)
PART II Financial Accounting	51	(64)
3 The Income Statement	51	(30)
4 The Balance Sheet and Statement of Cash Flows	81	(34)
PART III Managerial Accounting	115	(128)
5 Cost Behavior and Profit Analysis	115	(32)
6 Cost Allocation	147	(30)
7 Pricing and Service Decisions	177	(32)
8 Planning and Budgeting	209	(34)
PART IV Basic Financial Analysis Concepts	243	(68)
9 Time Value Analysis	243	(32)
10 Financial Risk and Return	275	(36)
PART V Long-Term Financing	311	(96)
11 Long-Term Debt Financing	311	(32)
12 Equity Financing, Investment Banking, and Market Efficiency	343	(28)
13 Capital Structure and the Cost of Capital	371	(36)
PART VI Capital Investment Decisions	407	(68)
14 The Basics of Capital Budgeting	407	(36)
15 Risk Assessment and Incorporation	443	(32)
PART VII Other Topics	475	(68)
16 Current Asset Management and Financing	475	(34)
17 Analyzing Financial Performance	509	(34)
Index	543	(13)
About the Author	556