Fundamentals of health care financial management : a practical guide to financial issues and activities

著者

    • Berger, Steven H.

書誌事項

Fundamentals of health care financial management : a practical guide to financial issues and activities

Steven Berger

(Jossey-Bass health series)

Jossey-Bass, c2002

2nd ed

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注記

Previously published under the title: Fundamentals of healthcare financial management : a systematic approach to fiscal issues and activities

Includes bibliographical references (p. 351-353) and index

LCCN:2001038582

内容説明・目次

内容説明

Fundamentals of Health Care Financial Management, Second Edition, is the revised and updated version of the classic book that offers health care financial managers a practical tool for addressing the financial issues that are unique to the health care industry. Throughout the book, author Steven Berger- an expert in the field of health care financial management- relates real-world experiences that reveal how to execute the complex activities a health care financial manager must handle on a day-to-day basis. Intended for use as both a text and a professional resource, Fundamentals of Health Care Financial Management also includes critical information about the rules, regulations, policies, and procedures that influence American health care practice. In addition, this new edition contains timely information on a variety of topics including the latest changes in the tax laws, reimbursement patterns, and an update on privacy regulations.

目次

Tables, Figures, and Exhibits. Preface. Acknowledgments. About the Author. 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. 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. February Finance Committee Special Reports. 3 March. Strategic Financial Planning: Five-Year Projections. RHMC Strategic Financial Planning. Ratio Analysis. The Capital Plan and Its Relationship to the Strategic Plan. Capital Affordability. 4 April. Medicare and Medicaid Net Revenue Concepts. Calculation of Medicare and Medicaid Contractual Adjustments. Implications of the Balanced Budget Act of 1997. Managed Care Net Revenue Concepts. Preparation of the Medicare and Medicaid Cost Report. Presentation of Audited Financial Statements to the Finance Committee. Implications of Management Letter Comments Proposed by the Auditors. 5 May. Fundamentals of Accounts Receivable Management. Patient Registration: Which Division Should It Report to? Calculation of Allowance for Doubtful Accounts and Bad-Debt Expense. Calculation of Allowance for Contractual Adjustments. 6 June. Budget Preparation: The Beginning. Budget Calendar. Volume Issues. Capital Budgeting (June). Accounting and Finance Department Responsibilities. June Finance Committee Special Agenda Items. 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. 8 August. Capital Budget (August). Operating Budget. Budget Variance Analysis. Cost Accounting and Analysis. August Finance Committee Special Agenda Items. 9 September. Operating Budget. Capital Budget (September). Cash Budget. Physician Practice Management Issues. 10 October. Information Systems Implications for Health Care Financial Management. Information Technology Strategic Plan Initiatives. HIPAA Implementation Issues. Impact of the Internet. Budget Presentation to the Board Finance Committee. October Finance Committee Special Agenda Items. 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. Materials Management in Health Care. Benefits of Tax Status to the Health Care Organization. Preparation and Implications of the Annual IRS 990 Report. 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 Finance. References. Index.

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