Essentials of health care finance /
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Author / Creator: | Cleverley, William O. |
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Edition: | 4th ed. |
Imprint: | Gaithersburg, Md. : Aspen Publishers, 1997. |
Description: | x, 442 p. : ill. ; 26 cm. |
Language: | English |
Subject: | |
Format: | Print Book |
URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/2771913 |
Table of Contents:
- Preface
- Acknowledgments
- Chapter 1. Financial Information and the Decision-Making Process
- Learning Objectives
- Real-World Scenario
- Information and Decision Making
- Uses and Users of Financial Information
- Financial Organization
- Forms of Business Organization
- Summary
- Assignments
- Solutions and Answers
- Chapter 2. Financial Environment of Health Care Organizations
- Learning Objectives
- Real-World Scenario
- Financial Viability
- Sources of Operating Revenue
- Health Care Payment Systems
- Medicare Benefits
- Medicare Payment: Hospital Inpatient
- Medicare Payment: Physicians
- Medicare Payment: Hospital Outpatient
- Medicare Payment: Skilled Nursing Facilities
- Medicare Payment: Home Health Agencies
- Summary
- Assignments
- Solutions and Answers
- Appendix 2-A. Sample UB-92 Form and Sample CMS-1500 Form
- Appendix 2-B. List of Diagnosis-Related Groups (DRGs), Relative Weights, and Number of Medicare Discharges in Fiscal Year 2000
- Chapter 3. Legal and Regulatory Environment
- Learning Objectives
- Real-World Scenario
- Overview
- Compliance and Fraud and Abuse
- Antitrust Issues
- Federal Enforcement Actions
- Health Insurance Portability and Accountability Act
- Safe Harbor/Anti-Kickback Regulations
- Management Responsibility for Compliance
- Summary
- Assignments
- Solutions and Answers
- Chapter 4. Managed Care
- Learning Objectives
- Real-World Scenario
- Health Maintenance Organizations and Managed Care Development
- Integrated Delivery Systems
- Paying Providers in a Managed Care Environment
- Setting Prices in Capitated Contracts
- Medicare and Medicaid Risk Contracts
- Managed Care Contract Negotiation
- Legal and Regulatory Issues
- Summary
- Assignments
- Solutions and Answers
- Chapter 5. General Principles of Accounting
- Learning Objectives
- Real-World Scenario
- Financial versus Managerial Accounting
- Principles of Accounting
- Conventions of Accounting
- Summary
- Assignments
- Solutions and Answers
- Chapter 6. Financial Statements
- Learning Objectives
- Real-World Scenario
- Organizational Structure
- Balance Sheet
- Statement of Revenues and Expenses
- Statement of Cash Flows
- Statement of Changes in Unrestricted Net Assets
- Summary
- Assignments
- Solutions and Answers
- Chapter 7. Accounting for Inflation
- Learning Objectives
- Real-World Scenario
- Reporting Alternatives
- Uses of Financial Report Information
- Case Example: Williams Convalescent Center
- Summary
- Assignments
- Solutions and Answers
- Chapter 8. Analyzing Financial Statements
- Learning Objectives
- Real-World Scenario
- What Is Required To Develop an Effective Financial Reporting System?
- Case Example: Alpha Health Care System
- Summary of AHCS Case Example
- Assignments
- Solutions and Answers
- Chapter 9. Financial Analysis of Alternative Health Care Firms
- Learning Objectives
- Real-World Scenario
- Long-Term Care Facilities and Nursing Homes
- Medical Groups
- Health Plans
- Summary
- Assignments
- Solutions and Answers
- Chapter 10. Strategic Financial Planning
- Learning Objectives
- Real-World Scenario
- The Strategic Planning Process
- Developing the Financial Plan
- Integration of the Financial Plan with Management Control
- Summary
- Assignments
- Solutions and Answers
- Chapter 11. Cost Concepts and Decision Making
- Learning Objectives
- Real-World Scenario
- Concepts of Cost
- Cost Measurement
- Break-Even Analysis
- Summary
- Assignments
- Solutions and Answers
- Chapter 12. Product Costing
- Learning Objectives
- Real-World Scenario
- Activity-Based Costing
- Relationship to Planning, Budgeting, and Control
- The Costing Process
- Standard Development
- Variance Analysis
- Relative Value Unit Costing
- Summary
- Assignments
- Solutions and Answers
- Chapter 13. The Management Control Process
- Learning Objectives
- Real-World Scenario
- Essential Elements
- The Budgeting Process
- Zero-Base Budgeting
- Benchmarking at the Departmental Level
- Summary
- Assignments
- Solutions and Answers
- Chapter 14. Cost Variance Analysis
- Learning Objectives
- Real-World Scenario
- Cost Control
- Investigation of Variances
- Variance Analysis Calculations
- Variance Analysis in Budgetary Settings
- Variance Analysis in Managed Care Settings
- Summary
- Assignments
- Solutions and Answers
- Chapter 15. Financial Mathematics
- Learning Objectives
- Real-World Scenario
- Single-Sum Problems
- Annuity Problems
- Summary
- Assignments
- Solutions and Answers
- Chapter 16. Capital Project Analysis
- Learning Objectives
- Real-World Scenario
- Participants in the Analytical Process
- Classification of Capital Expenditures
- Capital Project Decision-Making Process
- Justification of Capital Expenditures
- Discounted Cash Flow Methods
- Selection of the Discount Rate
- Valuation
- Summary
- Assignments
- Solutions and Answers
- Chapter 17. Consolidations and Mergers
- Learning Objectives
- Real-World Scenario
- Defining the Terms
- Merger and Acquisition Activity
- Overview of Theories of Merger and Acquisition Activity
- Factors Affecting Merger and Acquisition Activity
- Why Do Mergers Succeed or Fail?
- Valuations
- Accounting for Business Combinations
- Antitrust Considerations
- Summary
- Assignments
- Solutions and Answers
- Chapter 18. Capital Formation
- Learning Objectives
- Real-World Scenario
- Equity Financing
- Long-Term Debt Financing
- Alternative Debt Financing
- Recent Developments
- Early Retirement of Debt
- Summary
- Assignments
- Solutions and Answers
- Chapter 19. Working Capital and Cash Management
- Learning Objectives
- Real-World Scenario
- Cash and Investment Management Structure
- Management of Working Capital
- Short-Term Bank Financing
- Investment of Cash Surpluses
- Summary
- Assignments
- Solutions and Answers
- Chapter 20. Developing the Cash Budget
- Learning Objectives
- Real-World Scenario
- Determining Required Cash and Investment Reserves
- Sources and Uses of Cash
- Preparing the Cash Budget
- Summary
- Assignments
- Solutions and Answers
- Glossary
- Common Health Care Financial Management Acronyms
- Index