Health Care Finance: Basic Tools for Nonfinancial Managers
This is the most practical financial management text for those who need basic financial management knowledge and a better understanding of healthcare finance in particular. Using actual examples from hospitals, long-term care facilities, and home health agencies, this user-friendly text includes practical information for the nonfinancial manager charged with budgeting.\ New to the Third Edition:\ • New chapter on “Operational Budgeting”\ • New chapter on “The Financial Impact of Electronic...
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This Is The Most Practical Financial Management Text For Those Who Need Basic Financial Management Knowledge And A Better Understanding Of Healthcare Finance In Particular. Using Actual Examples From Hospitals, Long-Term Care Facilities, And Home Health Agencies, This User-Friendly Text Includes Practical Information For The Nonfinancial Manager Charged With Budgeting.New To The Third Edition:• New Chapter On “Operational Budgeting”• New Chapter On “The Financial Impact Of Electronic Records”• New Chapter On “The Financial Impact Of Information Input” • An Expanded Explanation Of Typical Forms And Terms Of Financing And Equity• New Mini-Case Study “A Facility’S Conversion To Electronic Records” (Covers The Federally Mandated Transition To ICD-10.)• Thoroughly Updated Instructor Supplements Including Powerpoints, Excel Spreadsheets, And Instructor’S Manual
Ch. 1Introduction to health care finance3Ch. 2What does the health care manager need to know?11Ch. 3Assets, liabilities, and net worth25Ch. 4Revenues (inflow)29Ch. 5Expenses (outflow)39Ch. 6Cost classifications47Ch. 7Cost behavior and break-even analysis57Ch. 8Staffing : the manager's responsibility73Ch. 9Reporting85Ch. 10Financial and operating ratios as performance measures93Ch. 11The time value of money101Ch. 12Comparative data, forecasts, and benchmarking113Ch. 13Budgeting and variance analysis125Ch. 14Capital expenditure budgets135Ch. 15Business loans and financing costs149Ch. 16Owning versus leasing equipment155Ch. 17Putting it all together : creating a business plan163Ch. 18Case study : metropolis health system173Ch. 19Mini-case study 1 : proposal to add a retail pharmacy to a hospital in the metropolis health system193Ch. 20-AMini-case study 2 : changing economic realities in the health care setting : a physician's office teaching cases199Ch. 20-BMini-case study 2 : changing economic realities in the health care setting : a physician's office teaching cases207Ch. 20-CMini-case study 2 : changing economic realities in the health care setting : a physician's office teaching cases217Ch. 21Mini-case study 3 : the economic significance of resource misallocation : client flow through the women, infants, and children public health program225
