Research Catalog

Title

Fundamentals of health care financial management : a practical guide to fiscal issues and activities / Steven Berger.

Author

Berger, Steven.

Publication

San Francisco : Jossey-Bass, [2008], ©2008.

Supplementary Content

• Contributor biographical information
• Publisher description

Items in the Library & Off-site

Holdings

Details

Description

xxii, 488 pages : illustrations; 23 cm

Summary

"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 organizations. 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's 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."--BOOK JACKET.

Subjects

• Health facilities > Business management
• United States
• Health facilities > Finance
• Health Facility Administration
• Health Care Economics and Organizations

Bibliography (note)

• Includes bibliographical references (p. 469-471) and index.

Contents

Ch. 1. 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 -- Ch. 2. 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 -- Ch. 3. March -- Strategic Financial Planning: Five-Year Projections -- RHMC Strategic Financial Planning -- Ratio Analysis -- The Capital Plan and Its Relationship to the Strategic Plan -- Ch. 4. 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 -- Ch. 5. 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 -- Ch. 6. June -- Budget Preparation: The Beginning -- Budget Calendar -- Volume Issues -- Capital Budgeting: June -- Accounting and Finance Department Responsibilities -- June Finance Committee Special Agenda Items -- Ch. 7. 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 -- Ch. 8. August -- Capital Budget: August -- Operating Budget -- Budget Variance Analysis -- Budget Variance Parameters -- Flexible Budgeting -- Cost Accounting and Analysis -- August Finance Committee Special Agenda Items -- Ch. 9. September -- Operating Budget -- Capital Budget: September -- Cash Budget -- Physician Practice Management Issues -- Ch. 10. 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 -- Ch. 11. 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 -- Ch. 12. 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.

ISBN

• 9780787997502 (pbk.)
• 0787997501 (pbk.)

LCCN

2007035529

OCLC

• ocn166454368
• 166454368
• SCSB-5401542

Owning Institutions

Columbia University Libraries