Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications

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Financial Management of Health Care Organizations offers an introduction to the most-used tools and techniques of healthcare financial management: healthcare accounting and financial statements, managing cash, billings and collections, making major capital investments, determining cost and using cost information in decision-making, budgeting, performance measurement and pricing.
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More About This Book

Overview

Financial Management of Health Care Organizations offers an introduction to the most-used tools and techniques of healthcare financial management: healthcare accounting and financial statements, managing cash, billings and collections, making major capital investments, determining cost and using cost information in decision-making, budgeting, performance measurement and pricing.
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Editorial Reviews

Booknews
An introduction to the tools of health care financial management, such as financial statements, managing cash, billings and collections, cost analysis, budgeting, performance measurement, and pricing. Contains examples from a variety of providers including HMOs, home health agencies, nursing units, hospitals, and integrated health care systems. Avoids complicated formulas and furnishes spreadsheet examples for adaptation to problems in the workplace that a student may someday face. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9781557867094
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/28/1998
  • Edition description: Older Edition
  • Edition number: 1
  • Pages: 432

Meet the Author

William N. Zelman is Professor in the Department of Health Policy and Administration at the University of North Carolina at Chapel Hill. His writing in the area of healthcare financial management has been widely published in both journals and books. In addition to his teaching duties, he conducts workshops in healthcare financial management for various healthcare professions. He is former Chair of the Association of University Programs in Health Administration's taskforce on Healthcare Financial Management.

Michael J. McCue is a faculty member within the Department of Health Administration at Virginia Commonwealth University. His research interests include the financial analysis of multihospital systems, the cost/benefit analysis of telemedicine and the evaluation of hospital bond ratings and capital structure. He serves as Associate Editor of the Health Services Management Research. His empirical work has been published in the academic journals of Health Services Research, Inquiry, and Medical Care as well as other health care journals.

Alan R. Milikan is currently an Associate Director with the Duke Health Network, an arm of Duke University Medical Center which develops hospital and physician networks. Prior to working at Duke, he was an administrator at UNC Hospitals over the Transplantation and Dialysis Programs.

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Table of Contents

1 The Context of Health Care Financial Management 1
2 Health Care Financial Statements 13
3 Principles and Practices of Health Care Accounting 51
4 Financial Statement Analysis 76
5 Working Capital Management 116
6 The Time Value of Money 148
7 The Investment Decision 178
8 Capital Financing for Health Care Providers 218
9 Using Cost Information to Make Special Decisions 244
10 Budgeting 277
11 Responsibility Accounting 317
12 Alternative Payment Systems and Provider Cost 342
Glossary 371
Index 399
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