Essentials of health care finance /

Essentials of health care finance /

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Bibliographic Details
Author / Creator:Cleverley, William O.
Edition:2nd ed.
Imprint:Rockville, Md. : Aspen Publishers, 1986.
Description:xi, 421 p. : ill. ; 24 cm.
Language:English
Subject:
Hospitals -- Finance
Hospitals -- Accounting
Health facilities -- Finance
Health facilities -- Accounting
Costs and Cost Analysis
Financial Management
Health Services -- economics
Health facilities -- Accounting.
Health facilities -- Finance.
Hospitals -- Accounting.
Hospitals -- Finance.
Format: E-Resource Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/794275
Hidden Bibliographic Details
Other uniform titles:Cleverley, William O. Essentials of hospital finance.
ISBN:0871893746
Notes:"An Aspen publication."
Rev. ed. of: Essentials of hospital finance. 1978.
Includes bibliographical references and index.
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

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