Berger Fundamentals of Health Care Financial Management

A Practical Guide to Fiscal Issues and Activities
4. Auflage 2014
ISBN: 978-1-118-80174-1
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 448 Seiten, E-Book

Reihe: Jossey-Bass Public Health / Health Services Text

Learn the essentials of finance theory and practice with thetools needed in day-to-day practice
In this thoroughly revised and updated fourth edition ofFundamentals of Health Care Financial Management, consultantand educator Steven Berger offers a practical step-by-step approachto understanding the fundamental theories and relationships guidingfinancial decisions in health care organization. Using cases set ina fictional mid-sized hospital, the book takes the reader into theinner workings of the finance executive's office.
As in the previous editions, this book introduces students tokey practical concepts in fundamental areas of financialmanagement. This innovative introduction to the most-used tools andtechniques includes health care accounting and financialstatements; managing cash, billings and collections; making majorcapital investments; determining cost and using cost information indecision-making; budgeting and performance measurement; andpricing.
Also covered in depth are the financial implications of PatientProtection and Affordable Care Act, which will increase patientvolume, reduce bad debt, factor quality and patient satisfactioninto the financial picture, and significantly affect how hospitalsand physicians are paid for services.
Students focusing on the business side of health care will findFundamentals of Health Care Financial Management: A PracticalGuide to Fiscal Issues and Activities, 4th Edition avaluable text for understanding the workings of the health carefinancial system.

Autoren/Hrsg.

Berger, Steven

Inhaltsverzeichnis

Dedication
Preface
Acknowledgments
The Author
Chapter 1: 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 Directors' Calendar
Year-End Closing
Chapter 2: 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
Chapter 3: March
Strategic Financial Planning: Five-Year Projections
RHMC Strategic Financial Planning
Ratio Analysis
The Capital Plan and Its Relationship to the Strategic Plan
Chapter 4: 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
Implication of the Patient Protection and Affordable Care Act of 2010 (PPACA or ACA)
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
Chapter 5: May
Fundamentals of Revenue Cycle Management
Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense
Calculation of the Allowance for Contractual Adjustments
Chapter 6: June
Budget Preparation: The Beginning
Budget Calendar
Volume Issues
Capital Budgeting: June
Accounting and Finance Department Responsibilities
June Finance Committee Special
Chapter 7: 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
Chapter 8: August
Capital Budget: August
Operating Budget
Budget Variance Analysis
Budget Variance Parameters
Flexible Budgeting
August Finance Committee Special Agenda Items
Chapter 9: September
Operating Budget
Capital Budget: September
Cash Budget
Chapter 10: 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
Chapter 11: November
Preparation of the Budget Results and Delivery to the Department Managers
Budgeting and Spreading Contractual Adjustments by Department
Issues Involving RHMC's Cost Structure
How to Improve the Organization's Cost Structure
Supply Chain Management in Health Care
Benefits of Tax Status for Health Care Organizations
Preparation and Implications of the Annual IRS 990 Report
Chapter 12: December
Getting Ready for Year-End Reporting--Again
Open-Heart Surgery Pro Forma
December Finance Committee Special Agenda Items
Looking into the Future of Health Care

Über Autor(innen)

STEVEN BERGER, CPA, is founder and president ofHealthcare Insights, LLC, which specializes in health care andfinancial management training and consulting. Healthcare Insightshas also created INSIGHTS, the health care industry's bestpractice decision support software. He has nearly 30 years'experience in the field and recently served a three-year term ofmembership on the Healthcare Financial Management Association(HFMA's) National Board of Examiners.