Research Catalog

Title

Health care budgeting and financial management for non-financial managers / William J. Ward.

Author

Ward, William J.

Publication

Westport, Conn. : Auburn House, [1994], ©1994.

Items in the Library & Off-site

Details

Description

xiii, 255 pages : illustrations; 24 cm

Subject

• Accounting
• Budgets
• Financial Management
• Health Care Costs
• Health Facilities
• Health facilities > Accounting
• Health facilities > Finance

Note

• "A New England Healthcare Assembly book."

Bibliography (note)

• Includes bibliographical references and index.

Contents

• Ch. 1. Introduction. Purpose and Structure of This Text. Learning to Speak the Language. Overcoming the Mystique. Today's Health Care Dilemma. From Cost Reimbursement to Competition to . . . Management Response. The Balancing Act -- Ch. 2. Financial Statements. The Balance Sheet. The Income Statement. Financial Ratios. Review Problems -- Ch. 3. Cost and Cost Behavior. Cost Accounting. Cost Concepts and Types. Cost Behavior over Time. Marginal Analysis. Real-World Implications. Cost Allocation. Price Determination -- Ch. 4. Budgeting: An Introduction. Definition. Why Have a Budget? Types of Budgets. Fixed Versus Variable Budgeting. Documents to Examine Before Starting. Setting Goals and Objectives. The Iterative Process. Important Points to Remember. Results of Good and Bad Budgeting -- Ch. 5. Operations Budgeting. Interrelationships. Sources of Information. An Orderly Approach. Base Period Adjustments. Review Problems -- Ch. 6. Capital Budgeting. Capital Acquisition. Questioning Technique.
• Review Committee. The Review Process. How to Package the Request. Selection Process. Sources of Funds. Constraints -- Ch. 7. Departmental Performance Reports. What Do All These Numbers Mean? How to Examine a Report. Accrual Accounting. A Different Way to Look at Data -- Ch. 8. Analytical Tools for Managers. Variance Analysis. Forecasting. Decision Analysis. Break-Even Analysis. Decision Models. Organization of Financial Analysis. Review Problems -- Ch. 9. Managing Under Rate Control and Competition. A Climate of Change. Regulation and Rate Control. The Forces of Competition. What It Takes to Manage. Obstacles to Success. Suggestions for Success. Product Line Management. A Final Word About Managing -- Ch. 10. Productivity. Importance of Productivity. Increasing Productivity. Productivity Improvement Versus Quality. Statistics - Units of Measure. Developing a Relative Value Unit -- Ch. 11. Negotiating the Budget. Setting the Agenda. Presentation Qualities. Presentation Techniques.
• Strategies for Success -- Appendix 1 Solutions to Review Problems -- Appendix 2 Formulary -- Appendix 3 Budget Timetable -- Appendix 4 Present Value Table -- Appendix 5 Standard Units of Measure.

ISBN

• 0865692114 (alk. paper)
• 0865692319 (pbk. : alk. paper)

LCCN

93024757

Owning Institutions

Columbia University Libraries