Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts, and Applications
John Wiley & Sons, Feb 4, 2009 - Health & Fitness - 544 pages
This new edition of Financial Management of Health Care Organizations offers an introduction to the most-used tools and techniques of health care financial management, including health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. Now completely updated, this book provides students with the practical, up-to-date tools they need to succeed in this dynamic field.
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abridged by authors Accounts Receivable Activity-based Costing administrative allocated amount analysis annual balance sheet billing bond Bond Valuation breakeven calculated cash flows changes Chapter Contribution Margin cost of capital cost per unit Current Assets Current Liabilities decrease Depreciation Expense discount earned equity estimate example Excess of Revenues Exhibit financial statements Fixed Asset Turnover for-profit formula funds future value health care organizations health care provider Healthcare HIPAA Hospital hospital’s increase interest expense interest rate labor budget lease loan Long-term Debt Medicare method month net present value not-for-profit Operating Cash Flows Operating Expenses Operating Income organization’s outpatient patient revenues Payable payment systems payors percent period Perspective physician PMPM present value product margin purchase rate of return ratio reimbursement Revenues over Expenses RVUs salvage value statement of operations Total Assets Unrestricted Net Assets value factor variable cost variance visits volume