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| Tables, Figures, and Exhibits | |
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| Preface | |
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| Acknowledgments | |
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| The Author | |
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| January | |
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| What Is Health Care? | |
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| What Is Management? | |
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| What Is Financial Management? | |
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| Why Is Financial Management Important? | |
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| Ridgeland Heights Medical Center: The Primary Statistics | |
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| Pro Forma Development | |
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| Living with the Finance Committee and Board of Directors' Calendar | |
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| Year-End Closing | |
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| February | |
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| Accounting Principles and Practices | |
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| Objectives of Financial Reporting | |
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| Basic Accounting Concepts | |
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| Basic Financial Statements of a Health Care Organization | |
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| Uses of Financial Information | |
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| The Financial Statements | |
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| Preparing for the Auditors | |
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| Analysis of Sensitive Accounts | |
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| February Finance Committee Special Reports | |
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| March | |
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| Strategic Financial Planning: Five-Year Projections | |
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| RHMC Strategic Financial Planning | |
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| Ratio Analysis | |
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| The Capital Plan and Its Relationship to the Strategic Plan | |
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| April | |
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| Medicare and Medicaid Net Revenue Concepts | |
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| Calculation of Medicare and Medicaid Contractual Adjustments | |
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| Implications of the Balanced Budget Act of 1997 | |
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| Implication of the Medicare Modernization Act of 2003 | |
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| Managed Care Net Revenue Concepts | |
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| Preparation of the Medicare and Medicaid Cost Report | |
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| Ratio of Costs to Charges | |
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| Presentation of the Audited Financial Statements to the Finance Committee | |
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| May | |
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| Fundamentals of Revenue Cycle Management | |
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| Patient Registration: To Which Division Should It Report? | |
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| Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense | |
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| Calculation of the Allowance for Contractual Adjustments | |
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| June | |
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| Budget Preparation: The Beginning | |
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| Budget Calendar | |
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| Volume Issues | |
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| Capital Budgeting: June | |
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| Accounting and Finance Department Responsibilities | |
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| June Finance Committee Special Agenda Items | |
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| July | |
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| Budget Preparation: The Middle Months | |
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| Capital Budgeting: July | |
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| Regulatory and Legal Environment | |
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| Other Regulatory and Business Compliance Issues | |
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| Corporate Compliance | |
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| Accreditation Issues | |
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| Patient Statisfaction Issues | |
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| August | |
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| Capital Budget: August | |
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| Operating Budget | |
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| Budget Variance Analysis | |
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| Budget Variance Parameters | |
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| Flexible Budgeting | |
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| Cost Accounting and Analysis | |
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| August Finance Committee Special Agenda Items | |
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| September | |
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| Operating Budget | |
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| Capital Budget: September | |
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| Cash Budget | |
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| Physician Practice Management Issues | |
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| October | |
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| Information Systems Implications for Health Care Financial Management | |
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| Information Technology Strategic Plan Initiatives | |
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| HIPAA Implementation Issues | |
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| Selection of a New Health Care Information System | |
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| Budget Presentation to the Board Finance Committee | |
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| October Finance Committee Special Agenda Items | |
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| November | |
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| Preparation of the Budget Results and Delivery to the Department Managers | |
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| Budgeting and Spreading Contractual Adjustments by Department | |
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| Issues Involving RHMC's Cost Structure | |
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| How to Improve the Organization's Cost Structure | |
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| Supply Chain Management in Health Care | |
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| Benefits of Tax Status for Health Care Organizations | |
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| Preparation and Implications of the Annual IRS 990 Report | |
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| December | |
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| Getting Ready for Year-End Reporting-Again | |
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| Open-Heart Surgery Pro Forma | |
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| December Finance Committee Special Agenda Items | |
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| Looking into the Future of Health Care Finance | |
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| References | |
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| Index | |