Financial management for public, health, and not-for-profit organizations
著者
書誌事項
Financial management for public, health, and not-for-profit organizations
SAGE/CQ Press, c2017
5th ed
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注記
Includes index
Previous ed.: Boston : Pearson Education, 2013
内容説明・目次
内容説明
This book details the foundational principles of each of the methods introduced in the book, and through step-by-step equations, figures, and exhibits, illustrates how to execute financial management in practice. Coverage includes cost analysis, budget preparation, budget and variance analysis, management control, and recording and reporting financial information, with an emphasis on preparing and analysing financial statements.
目次
Part I Introduction: Setting the Stage
Chapter 1: Introduction to Financial Management
Introduction
What is Financial Management?
Public Sector Resource Flows
Why Public, Healthcare, and Not-for-profit in One Book?
Why Should Public Service Organizations Worry about Financial Management?
Should Public Service Organizations Earn a Profit?
Ongoing Case Study
Summary
Part II: Planning
Chapter 2: Planning for Success: Budgeting
Introduction
Mission
Strategic Plan
Long-Range Plan
Budgets
Behavioral Aspects of the Budget Process
Summary
Chapter 3: Additional Budgeting Concepts
Introduction
Line-item and Responsibility Center Budgets
Centralization versus Decentralization
Program and Functional Budgets
Budgeting Techniques
Additional Governmental Budgeting Issues
Summary
Chapter 4: Understanding Costs
Introduction
Basic Concepts and Definitions
Cost Behavior
Break-Even Analysis
Cost Measurement
Summary
Chapter 5: Capital Budgeting
Introduction
Why Do We Need a Separate Capital Budget?
Definition of Capital Assets: Theory And Practice
Why Do Capital Assets Warrant Special Attention?
The Time Value of Money
Capital Asset Investment Analysis
Summary
Chapter 6: Long-Term Financing
Introduction
Equity Financing
Long-Term Debt
Summary
Part III: Implementation and Controlling results
Chapter 7: Managing Short-Term Resources and Obligations
Introduction
Working Capital Management
Short-Term Resources
Short-Term Obligations
Summary
Chapter 8: Accountability and Control
Introduction
Management Control Systems
Measures of Performance
Controlling Quality
Variance Analysis
Ethics
Safeguarding Resources
The Form 990
Consequences of Ethical Violations
Summary
Part IV: Reporting Results
Chapter 9: Taking Stock of Where You Are: The Balance Sheet
Introduction
The Framework for Financial Accounting
Generally Accepted Accounting Principles
International Financial Reporting Standards
Fiscal Years
Balance Sheet Elements
Assets: A Closer Look
Liabilities: A Closer Look
Net Assets or Fund Balance: A Closer Look
Recording Financial Information
Summary
Chapter 10: Reporting the Results of Operations: The Activity and Cash Flow Statements
Introduction
The Activity Statement
The Statement of Cash Flows
Interrelationships among Financial Statements
Notes to Financial Statements
Recording and Reporting Financial Information
Starting from Scratch
Summary
Chapter 11: Unique Aspects of Accounting for Not-for-Profit and Health Care Organizations
Introduction
Accounting for Not-for-Profit Organizations
Fund Accounting
Depreciation
Donated Goods and Services
Investments
Taxes
Accounting for Healthcare Organizations
Summary
Chapter 12: Unique Aspects of Accounting for State and Local Governments--Part I: The Recording Process
Introduction
Bases of Accounting
Government Fund Accounting
Recording Financial Information
Summary
Chapter 13: Unique Aspects of Accounting for State and Local Governments--Part II: Reporting Financial Results
Introduction
Reporting Financial Information
Summary
Part V: Financial Analysis
Chapter 14: Financial Statement Analysis
Introduction
Financial Statement Review
The Notes that Accompany Financial Statements
Ratio Analysis
Summary
Chapter 15: Financial Condition Analysis
Introduction
Financial Condition Analysis
Financial Statement Analysis versus Financial Condition Analysis
Ratio Analysis
Summary
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