TY  - BOOK
AU  - Berger,Steven
TI  - Fundamentals of health care financial management: a practical guide to fiscal issues and activities 
SN  - 0787997501
AV  - RA971.3 .B465 2008
U1  - 362.10681 22
PY  - 2008///]
CY  - San Francisco
PB  - Jossey-Bass
KW  - Health facilities
KW  - Administration
KW  - Business management
KW  - Finance
KW  - Health Care Economics and Organizations
KW  - United States
N1  - Includes bibliographical references (pages 469-471) and index; Part One; 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 --; Part Two; 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 --; Analysis of Sensitive Accounts --; February Finance Committee Special Reports --; Part Three; March --; Strategic Financial Planning: Five-Year Projections --; RHMC Strategic Financial Planning --; Ratio Analysis --; The Capital Plan and Its Relationship to the Strategic Plan --; Part Four; April --; Medicare and Medicaid Net Revenue Concepts --; Calculation of Medicare and Medicaid Contractual Adjustments --; Implications of the Balanced Budget Act of 1997 --; Implication of the Medicare Modernization Act of 2003 --; Managed Care Net Revenue Concepts --; Preparation of the Medicare and Medicaid Cost Report --; Ratio of Costs to Charges --; Presentation of the Audited Financial Statements to the Finance Committee --; Part Five; May --; Fundamentals of Revenue Cycle Management --; Patient Registration: To Which Division Should It Report? --; Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense --; Calculation of the Allowance for Contractual Adjustments --; Part Six; June --; Budget Preparation: The Beginning --; Budget Calendar --; Volume Issues --; Capital Budgeting: June --; Accounting and Finance Department Responsibilities --; June Finance Committee Special Agenda Items --; Part Seven; 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 --; Part Eight; August --; Capital Budget: August --; Operating Budget --; Budget Variance Analysis --; Budget Variance Parameters --; Flexible Budgeting --; Cost Accounting and Analysis --; August Finance Committee Special Agenda Items --; Part Nine; September --; Operating Budget --; Capital Budget: September --; Cash Budget --; Physician Practice Management Issues --; Part Ten; October --; Information Systems Implications for Health Care Financial Management --; Information Technology Strategic Plan Initiatives --; HIPAA Implementation Issues --; Selection of a New Health Care Information System --; Budget Presentation to the Board Finance Committee --; October Finance Committee Special Agenda Items --; Part Eleven; 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 --; Supply Chain Management in Health Care --; Benefits of Tax Status for Health Care Organizations --; Preparation and Implications of the Annual IRS 990 Report --; Part Twelve; 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
N2  - In this thoroughly revised and updated third edition of Fundamentals of Health Care Financial Management, consultant and educator Steven Berger offers a practical step-by-step approach to understanding the fundamental theories and relationships guiding financial decisions in health care organization. Set in a fictional mid-sized hospital, the book is written in diary form, taking the reader into the inner workings of the finance executive's office. This introduction to the most-used tools and techniques of health care financial management includes health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. As in the previous editions, this book introduces key practical concepts in fundamental areas of financial management
UR  - http://www.loc.gov/catdir/enhancements/fy0827/2007035529-b.html
ER  -