Description |
1 online resource (443 p.) |
Series |
New York Academy of Sciences Ser |
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New York Academy of Sciences Ser
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Contents |
Fundamentals of Health Care Financial Management: A Practical Guide to Fiscal Issues and Activities -- Contents -- Figures, Tables, and Exhibits -- Preface -- Acknowledgments -- The Author -- Chapter 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 -- Managed Care Inroads -- RHMC's Actions to Counter Dwindling Inpatient Census -- RHMC Decision Time -- Financial Management Implications -- Pro Forma Development |
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Net Present Value and Internal Rate of Return -- Volume Assumptions -- Revenue and Expense Assumptions -- Living with the Finance Committee and Board of Directors' Calendar -- Routine Matters -- Periodic Review Matters -- Year-End Closing -- Chapter 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 -- Balance Sheet -- Statement of Operations -- Statement of Changes in Unrestricted Net Assets (or Equity) |
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Statement of Cash Flows -- Notes to the Financial Statements -- Preparing for the Auditors -- Analysis of Sensitive Accounts -- Contractual Adjustments -- Accounts Receivable -- Allowance for Doubtful Accounts -- Provision for Bad Debts -- Allowance for Contractual Adjustment -- Third-Party Settlements -- February Finance Committee Special Reports -- Bond Debt Status -- Health Insurance Annual Review -- Chapter 3: March -- Strategic Financial Planning: Five-Year Projections -- Strategic Planning -- Converting Vision (the Strategic Plan) into Financial Reality -- RHMC Strategic Financial Planning |
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Volume Assumptions -- Payer Mix -- Rates and Reimbursements -- Implications for Operating Expenses -- Ratio Analysis -- Bonding-Related Ratios -- Other Ratios -- Operating Ratios -- The Capital Plan and Its Relationship to the Strategic Plan -- Routine Capital Items -- Information Technology -- Facility Improvements and Upgrades -- Property Acquisition -- Physician Recruitment -- Physician Medical Offi ce Space -- Capital Affordability -- Chapter 4: April -- Medicare and Medicaid Net Revenue Concepts -- The History of Medicare and Medicaid |
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Impact of Medicare and Medicaid on Provider Net Revenues -- Implications for Ridgeland Heights Medical Center -- Calculation of Medicare and Medicaid Contractual Adjustments -- Medicare Hospital Net Revenue Concepts -- Medicaid Net Revenue Concepts -- Implications of the Balanced Budget Act of 1997 -- Balanced Budget Refi nement Act of 1999 -- Benefits Improvement and Protection Act of 2000 -- Impact of the Balanced Budget Act on Medicaid -- Implications of the Medicare Modernization Act of 2003 -- Implications of the Patient Protection and Aff ordable Care Act of 2010 (PPACA or ACA) |
Notes |
Description based upon print version of record |
|
Reduction in the Annual Medicare Market Basket Payment Updates (APUs) |
Genre/Form |
Electronic books
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Form |
Electronic book
|
ISBN |
9781118801710 |
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1118801717 |
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