Healthcare Finance An Introduction to Accounting and Financial Management

ISBN-10: 1567932800
ISBN-13: 9781567932805
Edition: 4th 2007
List price: $120.00
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Book details

List price: $120.00
Edition: 4th
Copyright year: 2007
Publisher: Health Administration Press
Publication date: 11/1/2007
Binding: Hardcover
Pages: 658
Size: 7.00" wide x 10.00" long x 1.50" tall
Weight: 3.344
Language: English

Preface
The Healthcare Environment
Introduction to Healthcare Finance
Defining Healthcare Finance
Purpose of the Book
The Role of Finance in Health Services Organizations
The Structure of the Finance Department
Health Services Settings
Regulatory and Legal Issues
Current Challenges
Organization of the Book
How to use this Book
The Financial Environment
Alternative Forms of Ownership
Organization Goals
Tax Laws
Third-Party Payers
Managed Care Plans
Alternative Reimbursement Methods
Financial Accounting
Financial Accounting Basics and the Income Statement
Historical Foundations of Financial Accounting
The Users of Financial Accounting Information
Regulation and Standards in Financial Accounting
Basic Concepts of Financial Accounting
Accounting Methods: Cash Versus Accrual
Recording and Compiling Accounting Data
Income Statement Basics
Revenues
Expenses
Net Income
Net Income Versus Cash Flow
Income Statements of Investor-Owned Firms
A Look Ahead: Using Income Statement Data in Financial Statement Analysis
The Balance Sheet and Statement of Cash Flows
Balance Sheet Basics
Assets
Liabilities
Equity
Fund Accounting
The Statement of Cash Flows
Transactions
Another Look Ahead: Using Balance Sheet Data in Financial Statement Analysis
Managerial Accounting
Managerial Accounting Basics, Cost Behavior, and Profit Analysis
The Basics of Managerial Accounting
Cost Classifications: Fixed and Variable
Cost Behavior
Cost Classifications: Semi Fixed
Profit (CVP) Analysis
Breakeven Analysis
Operating Leverage
Profit Analysis in a Discounted Fee-for-Service Environment
Profit Analysis in a Capitated Environment
The Impact of Cost Structure on Financial Risk
Cost Allocation
Direct Versus Indirect (Overhead) Costs
Introduction to Cost Allocation
Cost Allocation Basics
Cost Allocation Methods
Direct Method Illustration
Changing to a Better Cost Driver
Step-Down Method Illustration
Activity-Based Costing
Final Thoughts on Cost Allocation
Pricing and Service Decisions
Healthcare Providers and the Power to Set Prices
Price Setting Strategics
Target Costing
Setting Prices on Individual Services
Setting Prices Under Capitation
Setting Managed Care Plan Premium Rated
Using Relative Value Unites (RVUs) to Set Prices
Making Service Decisions (Contract Analysis)
Planning and Budgeting
The Planning Process
Operational Planning
Introduction to Budgeting
Budget Types
Budget Decisions
Constructing a Simple Operating Budget
Variance Analysis
The Cash Budget
Basic Financial Management Concepts
Time Value Analysis
Time Lines
Future Value of a Lump Sum (Compounding)
Present Value of a Lump Sum (Discounting)
Opportunity Costs
Solving for Interest Rate and Time
Annuities
Perpetuities
Uneven Cash Flow Streams
Using Time Value Analysis to Measure Return on Investment (ROI)
Semiannual and Other Compounding Periods
Amortized Loans
Financial Risk and Required Return
The Many Faces of Financial Risk
Introduction to Financial Risk
Risk Aversion
Probability Distributions
Expected and Realized Rated of Return
Stand-Alone Risk
Portfolio Risk and Return
Measuring the Risk of Investments Held in Portfolios
Portfolio Betas
Relevance of the Risk Measures
Interpretation of the Risk Measures
The Relationship Between Risk and Required Return
Long-Tern Financing
Long-Term Debt Financing
The Cost of Money
Common Long-Term Debt Instruments
Debt contracts
Bond Ratings
Credit Enhancement
Interest Rate Components
The Term Structure of Interest Rates
Economic Factors That Influence Interest Rate Levels
Debt Valuation
Equity Financing
Equity in For-Profit Business
Types of Common Stock
Procedures for Selling New Common Stock
The Market for Common Stock
Regulation of Securities Markers
The Investment Banking Process
Equity in Not-for-Profit Business
Common Stock Valuation
Security Market Equilibrium
Informational Efficiency
The Risk/Return Trade-Off
Capital Structure and the Cost of Capital
Capital Structure Basics
Impact of Debt Financing on Accounting Risk and Return
Capital Structure Theory
Identifying the Optimal Capital Structure in Practice
Not-for-Profit Businesses
Cost of Capital Basics
Cost of Debt Capital
Cost of Equity Capital
The Corporate Cost of Capital
Cost of Capital Estimation for Small Businesses
An Economic Interpretation of the Corporate Cost of Capital
Capital Investment Decisions
The Basics of Capital Budgeting
Project Classification
The Role of Financial Analysis in Healthcare Capital Budgeting
Overview of Capital Budgeting Financial Analysis
Cash Flow Estimation
Cash Flow Estimation Example
Breakeven Analysis
Return on Investment (Profitability) Analysis
Some Final Thoughts on Breakeven and Profitability Analyses
Capital Budgeting in Not-for-Profit Businesses
The Post-Audit
Using Capital Budgeting Techniques in Other Contexts
Project Risk Assessment and Incorporation
Types of Project Risk
Relationships Among Stand-Alone, Corporate, and Market Risk
Risk Analysis Illustration
Sensitivity Analysis
Scenario Analysis
Qualitative Risk Assessment
Incorporating Risk into the Decision Process
Marking the Final Decision
Adjusting Cash Outflows for Risk
Divisional Costs of Capital
An Overview of the Capital Budgeting Decision Process
Capital Rationing
Other Topics
Current Asset Management and Financing
An Overview of Short-Tern Financial Management
Current Asset Investment and Financing Policies
Cash Management
Marketable Securities Management
Long-Tern Securities Management
Receivables Management
Supply Chain Management
Short-Term Financing
Financial Condition Analysis
Financial Statements
Financial Ratio Analysis
Tying the Financial Ratios Together: Du Pont Analysis
Other Analytical Techniques
Operating Indicator Analysis
Limitations of Financial Ratio and Operating Indicator Analysis
Economic Value Added (EVA)
Benchmarking
Key Performance Indicators and Dashboards
Lease Financing and Business Valuation
Leasing Basics
Tax Effects
Financial Statement Effects
Lease Evaluation
Motivations for Leasing
Business Valuation
Glossary
Index
About the Author

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