Fundamentals of Health Care Financial Management A Practical Guide to Fiscal Issues and Activities

ISBN-10: 0787997501

ISBN-13: 9780787997502

Edition: 3rd 2008

Authors: Steven Berger

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Description:

Fundamentals of Health Care Financial Management, Third Edition, is a substantially expanded and refined revision of the authors classic work. This book provides health care financial managers a practical tool for addressing the financial issues that are unique to the health care industry. Throughout the book, author Steven Berger--an expert in the field of health care financial management--relates real-world experiences that reveal how to execute the complex activities a health care financial manager must handle on a day-to-day basis. Intended for use as both a text and a professional resource, Fundamentals of Health Care Financial Management also includes critical information about the rules, regulations, policies, and procedures that influence American health care practice. In addition, this new edition contains timely information on a variety of topics including the latest changes in the tax laws, reimbursement patterns, and an update on privacy regulations.
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Book details

List price: $95.00
Edition: 3rd
Copyright year: 2008
Publisher: John Wiley & Sons, Incorporated
Publication date: 1/2/2008
Binding: Paperback
Pages: 516
Size: 6.38" wide x 8.98" long x 1.07" tall
Weight: 1.342

Tables, Figures, and Exhibits
Preface
Acknowledgments
The Author
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
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
March
Strategic Financial Planning: Five-Year Projections
RHMC Strategic Financial Planning
Ratio Analysis
The Capital Plan and Its Relationship to the Strategic Plan
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
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
June
Budget Preparation: The Beginning
Budget Calendar
Volume Issues
Capital Budgeting: June
Accounting and Finance Department Responsibilities
June Finance Committee Special Agenda Items
July
Budget Preparation: The Middle Months
Capital Budgeting: July
Regulatory and Legal Environment
Other Regulatory and Business Compliance Issues
Corporate Compliance
Accreditation Issues
Patient Statisfaction Issues
August
Capital Budget: August
Operating Budget
Budget Variance Analysis
Budget Variance Parameters
Flexible Budgeting
Cost Accounting and Analysis
August Finance Committee Special Agenda Items
September
Operating Budget
Capital Budget: September
Cash Budget
Physician Practice Management Issues
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
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
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
References
Index
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