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FINANCIAL MANAGEMENT OF HEALTH CARE ORGANIZATIONS

AN INTRODUCTION TO FUNDAMENTAL TOOLS, CONCEPTS AND


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Preface xiii Acknowledgments xix The Authors xxi Chapter 1 The Context of Health Care Financial Management 1 Changing Methods of Health Care Financing and Delivery 3 Addressing the High Cost of Care 9 Establishing Value-Based Purchasing 21 Summary 23 Key Terms 24 Review Questions 24 Chapter 2 Health Care Financial Statements 27 The Balance Sheet 28 The Statement of Operations 51 The Statement of Changes in Net Assets 65 The Statement of Cash Flows 68 Summary 73 Key Terms 75 Key Equations 75 Review Questions and Problems 76 Appendix A: Financial Statements for Sample Not-for-Profit and For-Profit Hospitals, and Notes to Financial Statements 86 Chapter 3 Principles and Practices of Health Care Accounting 103 The Books 103 An Example of the Effects of Cash Flows on Profit Reporting under Cash and Accrual Accounting 106 Recording Transactions 110 Developing the Financial Statements 120 Summary 126 Key Terms 127 Review Questions and Problems 127 Chapter 4 Financial Statement Analysis 137 Horizontal Analysis 138 Trend Analysis 143 Vertical (Common-Size) Analysis 144 Ratio Analysis 146 Liquidity Ratios 151 Revenue, Expense, and Profitability Ratios 161 Activity Ratios 172 Capital Structure Ratios 175 Summary 183 Key Equations 186 Key Terms 187 Review Questions and Problems 187 Chapter 5 Working Capital Management 209 Working Capital Cycle 209 Working Capital Management Strategies 211 Cash Management 215 Sources of Temporary Cash 216 Revenue Cycle Management 222 Collecting Cash Payments 225 Investing Cash on a Short-Term Basis 228 Forecasting Cash Surpluses and Deficits: The Cash Budget 230 Accounts Receivable Management 233 Methods to Monitor Revenue Cycle Performance 237 Fraud and Abuse 239 Summary 243 Key Terms 246 Key Equations 246 Review Questions and Problems 246 Chapter 6 The Time Value of Money 259 Future Value of a Dollar Invested Today 259 Present Value of an Amount to Be Received in the Future 266 Future and Present Values of Annuities 270 Future and Present Value Calculations and Excel Functions for Special Situations 275 Summary 283 Key Terms 284 Key Equations 284 Review Questions and Problems 286 Appendix B: Future and Present Value Tables 291 Chapter 7 The Investment Decision 301 Objectives of Capital Investment Analysis 302 Analytical Methods 306 Using an NPV Analysis for a Replacement Decision 320 Summary 325 Key Terms 327 Key Equation 327 Review Questions and Problems 327Appendix C: Technical Concerns in Calculating Net Present Value 335 Appendix D: Adjustments for Net Working Capital 342 Appendix E: Tax Implications for For-Profit Entities in a Capital Budgeting Decision and the Adjustment for Interest Expense 344 Appendix F: Comprehensive Capital Budgeting Replacement Cost Example 348 Chapter 8 Capital Financing for Health Care Providers 359 Equity Financing 362 Debt Financing 364 Bond Issuance Process 375 Lease Financing 387 Summary 392 Key Terms 393 Key Equations 394 Review Questions and Problems 394 Appendix G: Bond Valuation, Loan Amortization, and Debt (Borrowing) Capacity 399 Chapter 9 Using Cost Information to Make Special Decisions 409 Break-Even Analysis 410 Product Margin 433 Applying the Product Margin Paradigm to Making Special Decisions 438 Summary 445 Key Terms 446 Key Equations 447 Review Questions and Problems 447 Appendix H: Break-even Analysis for Practice Acquisition 458 Chapter 10 Budgeting 465 The Planning-and-Control Cycle 465 Organizational Approaches to Budgeting 470 Types of Budgets 481 Monitoring Variances to Budget 489 Group Purchasing Organizations 491 Summary 493 Key Terms 495 Key Equation 496 Review Questions and Problems 496 Appendix I: An Extended Example of How to Develop a Budget 498 Chapter 11 Responsibility Accounting 521 Decentralization 521 Types of Responsibility Centers 524 Measuring the Performance of Responsibility Centers 529 Budget Variances 532 Summary 544 Ke

Detalhes do Produto

    • Edição:  1
    • Ano de Edição: 2014
    • Ano:  2014
    • País de Produção: Germany
    • Código de Barras:  9781118466568
    • ISBN:  111846656X
    • Encadernação:  CAPA DURA
    • Altura: 244.00 cm
    • Largura: 188.00 cm
    • Comprimento: 40.00 cm
    • Quantidade de Itens do Complemento:  0
    • Nº de Páginas:  704

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