| Description |
1 online resource |
| Contents |
Cover; Half Title; Title; Copyright; Contents; Preface; Acknowledgments; Introduction; 1. Welcome to Health Care and Financial Management; Defining Financial Management; Strategies for Success; Paradigms to Guide Performance; Today's Health Care Dilemma; The Public's Expectations; How Health Care Is Financed; Is There a Solution?; Critical Players in the Health Care Dilemma; The Real Problem; What Is Really Needed?; The Management Balancing Act; 2. Basic Business and Accounting Concepts; Asset Valuation; The Purpose of Accounting; Approaches to Recording Transactions; Basic Terminology |
|
Basic Accounting ConceptsSummary; 3. Cost and Cost Behavior; Understanding Cost Behavior; The Nature of Operating Costs; Important Cost Concepts; Fixed versus Variable Costs; Real-World Implications; Direct and Indirect Costs; Cost Accounting; Manufacturing versus Health Care; Cost Accounting versus Financial Accounting; Accounting for Costs; Overhead Cost Allocation; The Fallacy of Cost Allocation; Important Caveats; 4. Revenue and Reimbursement; Health Care Reimbursement Methodologies; Setting Prices; Billing and Collecting; Summary; 5. Introduction to Budgeting; Budget Definition |
|
A Detailed PlanResources; Acquiring and Using Resources; A Specific Time Period; A Plan for the Future; Formal and Measurable Terms; Types of Budgets; Reasons to Prepare a Budget; Who Prepares the Budget?; The Flow of Information; Important Planning Documents; Some Points to Keep in Mind; The Numbers Game; Justifying the Need; Where to Begin; Sources of Budget Information; 6. The Operating Budget; Interrelationships; Sources of Information; An Orderly Approach; Statement of Goals and Objectives; The Volume Budget; The Revenue Budget; The Staffing Budget; Supplies and Services Budget |
|
Base Period Adjustments7. The Capital Budget; Capital Acquisition; The Questioning Technique; Capital Budget Review Committee; The Review Process; Packaging the Request; Justifying the Request; Selection Process; Making Balanced Decisions; Sources of Funds; Stretching Limited Funds; Constraints; 8. The Cash Budget; Cash Inflows and Outflows; Roles in Budgeting and Managing Cash; Cash Flow Considerations; Conclusion; 9. Financial Statements; The Balance Sheet; The Income Statement; The Cash Flow Statement; The Annual Audit; Examining the Financial Statements; Financial Ratios; Summary |
|
10. Performance MeasurementWhy Organizations Report on Performance; Characteristics of Good Performance Reports; Reading the Reports; How to Look at the Numbers; Some Important Points to Remember; Dashboards and Balanced Scorecards; The Value of the Dashboards; Strategic versus Operational; Rapidly Available, Reasonably Sound Data; Leading versus Trailing Indicators; Populating the Dashboard; Making Dashboards More Useful; Important Characteristics; One Final Choice; 11. Analytical Tools; Variance Analysis; Types of Variances; When to Look; How to Look; Some Cautions; Forecasting |
| Notes |
Revision of: Health care budgeting and financial management for non-financial managers / William J. Ward, Jr. 1994 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Online resource; title from PDF title page (EBSCO, viewed December 16, 2015) |
| Subject |
Health facilities -- Finance.
|
|
Health facilities -- Accounting
|
|
Financial Management, Hospital -- methods
|
|
Health Facilities -- economics
|
|
POLITICAL SCIENCE -- Public Policy -- Social Security.
|
|
POLITICAL SCIENCE -- Public Policy -- Social Services & Welfare.
|
|
Health facilities -- Accounting
|
|
Health facilities -- Finance
|
| Form |
Electronic book
|
| ISBN |
9781440833069 |
|
1440833060 |
|
1440833052 |
|
9781440833052 |
|
1440844283 |
|
9781440844287 |
|
