000			06158cam a22004454i 4500
005			20221101225714.0
008			080104s2008 caua b 001 0 eng d
010			_a 2007035529
011			_aBIB MATCHES WORLDCAT
020			_a0787997501 _qpbk.
020			_a9780787997502 _qpbk.
035			_a(OCoLC)166454368
040			_aDNLM/DLC _beng _erda _cDLC _dNLM _dBAKER _dUKM _dYDXCP _dBTCTA _dC#P _dBWX _dATU
050	0	0	_aRA971.3 _b.B465 2008
082	0	0	_a362.10681 _222
100	1		_aBerger, Steven, _eauthor. _91069150
245	1	0	_aFundamentals of health care financial management : _ba practical guide to fiscal issues and activities / _cSteven Berger.
246	3	0	_aPractical guide to fiscal issues and activities
250			_aThird edition.
264		1	_aSan Francisco : _bJossey-Bass, _c[2008]
264		4	_c©2008
300			_axxii, 488 pages : _billustrations ; _c23 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references (pages 469-471) and index.
505	0	0	_gPart One. _tJanuary -- _tWhat Is Health Care? -- _tWhat Is Management? -- _tWhat Is Financial Management? -- _tWhy Is Financial Management Important? -- _tRidgeland Heights Medical Center: The Primary Statistics -- _tPro Forma Development -- _tLiving with the Finance Committee and Board of Directors' Calendar -- _tYear-End Closing -- _gPart Two. _tFebruary -- _tAccounting Principles and Practices -- _tObjectives of Financial Reporting -- _tBasic Accounting Concepts -- _tBasic Financial Statements of a Health Care Organization -- _tUses of Financial Information -- _tThe Financial Statements -- _tPreparing for the Auditors -- _tAnalysis of Sensitive Accounts -- _tFebruary Finance Committee Special Reports -- _gPart Three. _tMarch -- _tStrategic Financial Planning: Five-Year Projections -- _tRHMC Strategic Financial Planning -- _tRatio Analysis -- _tThe Capital Plan and Its Relationship to the Strategic Plan -- _gPart Four. _tApril -- _tMedicare and Medicaid Net Revenue Concepts -- _tCalculation of Medicare and Medicaid Contractual Adjustments -- _tImplications of the Balanced Budget Act of 1997 -- _tImplication of the Medicare Modernization Act of 2003 -- _tManaged Care Net Revenue Concepts -- _tPreparation of the Medicare and Medicaid Cost Report -- _tRatio of Costs to Charges -- _tPresentation of the Audited Financial Statements to the Finance Committee -- _gPart Five. _tMay -- _tFundamentals of Revenue Cycle Management -- _tPatient Registration: To Which Division Should It Report? -- _tCalculation of the Allowance for Doubtful Accounts and Bad-Debt Expense -- _tCalculation of the Allowance for Contractual Adjustments -- _gPart Six. _tJune -- _tBudget Preparation: The Beginning -- _tBudget Calendar -- _tVolume Issues -- _tCapital Budgeting: June -- _tAccounting and Finance Department Responsibilities -- _tJune Finance Committee Special Agenda Items -- _gPart Seven. _tJuly -- _tBudget Preparation: The Middle Months -- _tCapital Budgeting: July -- _tRegulatory and Legal Environment -- _tOther Regulatory and Business Compliance Issues -- _tCorporate Compliance -- _tAccreditation Issues -- _tPatient Satisfaction Issues -- _gPart Eight. _tAugust -- _tCapital Budget: August -- _tOperating Budget -- _tBudget Variance Analysis -- _tBudget Variance Parameters -- _tFlexible Budgeting -- _tCost Accounting and Analysis -- _tAugust Finance Committee Special Agenda Items -- _gPart Nine. _tSeptember -- _tOperating Budget -- _tCapital Budget: September -- _tCash Budget -- _tPhysician Practice Management Issues -- _gPart Ten. _tOctober -- _tInformation Systems Implications for Health Care Financial Management -- _tInformation Technology Strategic Plan Initiatives -- _tHIPAA Implementation Issues -- _tSelection of a New Health Care Information System -- _tBudget Presentation to the Board Finance Committee -- _tOctober Finance Committee Special Agenda Items -- _gPart Eleven. _tNovember -- _tPreparation of the Budget Results and Delivery to the Department Managers -- _tBudgeting and Spreading Contractual Adjustments by Department -- _tIssues Involving RHMC's Cost Structure -- _tHow to Improve the Organization's Cost Structure -- _tSupply Chain Management in Health Care -- _tBenefits of Tax Status for Health Care Organizations -- _tPreparation and Implications of the Annual IRS 990 Report -- _gPart Twelve. _tDecember -- _tGetting Ready for Year-End Reporting-Again -- _tOpen-Heart Surgery Pro Forma -- _tDecember Finance Committee Special Agenda Items -- _tLooking into the Future of Health Care Finance.
520			_aIn 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.
588			_aMachine converted from AACR2 source record.
650		0	_aHealth facilities _xAdministration _9318687
650		0	_aHealth facilities _xBusiness management _9318688
650		0	_aHealth facilities _xFinance _9625932
650		2	_aHealth Care Economics and Organizations _9357660
651		2	_aUnited States. _9368210
856	4	2	_3Contributor biographical information _uhttp://www.loc.gov/catdir/enhancements/fy0827/2007035529-b.html
907			_a.b11365444 _b27-07-21 _c27-10-15
942			_cB
945			_a362.10681 BER _g1 _iA428929B _j0 _lcmain _o- _p$96.69 _q- _r- _s- _t0 _u2 _v0 _w0 _x1 _y.i12776129 _z29-10-15
998			_a(2)b _a(2)c _b20-03-18 _cm _da _feng _gcau _h0
999			_c1186923 _d1186923