TY - BOOK AU - Gapenski,Louis C. TI - Healthcare finance: an introduction to accounting and financial management SN - 1567932800 AV - RA971 .G3695 2007 U1 - 362.10681 22 PY - 2008///] CY - Chicago, Arlington, VA PB - Health Administration Press, Association of University Programs in Health Administration KW - Health facilities KW - Finance KW - Textbooks KW - Accounting KW - Economic aspects KW - Financial Management, Hospital N1 - Includes bibliographical references and index; Introduction to healthcare finance -- The financial environment -- Financial accounting basics and the income statement -- The balance sheet and statement of cash flows -- Managerial accounting basics, cost behavior, and profit analysis -- Cost allocation -- Pricing and service decisions -- Planning and budgeting -- Time value analysis -- Financial risk and required return -- Long-term debt financing -- Equity financing -- Capital structure and the cost of capital -- The basics of capital budgeting -- Project risk assessment and incorporation -- Current asset management and financing -- Financial condition analysis -- Lease financing and business valuation ER -