Fundamentals of Health Care Financial Management: A Practical Guide to Financial Issues and Activities / Edition 2

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Fundamentals of Health Care Financial Management, Second Edition, is the revised and updated version of the classic book that offers 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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Editorial Reviews

From The Critics
This book offers health care financial managers a practical tool for addressing financial issues unique to the health care industry. Scenarios take readers through the highs and lows of financial management for a full calendar year. The book can be used as a text and as a professional resource for managers, executives, and financial officers working in hospitals, skilled nursing facilities, physician offices, home health agencies, and psychiatric facilities. This second edition contains information on the latest changes in tax laws, reimbursement patterns, and privacy regulations. Berger is president of a firm that specializes in teaching and consulting on health care financial management and general management issues. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9780787959807
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 2/28/2002
  • Series: Jossey-Bass Health Series
  • Edition description: 2ND
  • Edition number: 2
  • Pages: 384
  • Product dimensions: 7.30 (w) x 9.40 (h) x 1.20 (d)

Meet the Author

Steven Berger is president of Healthcare Insights, LLC, a firm that specializes in the teaching and consulting about health care general and financial management issues. Berger is a CPA with more than twenty-five years' experience in health care financial management.
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Table of Contents

Tables, Figures, and Exhibits
About the Author
1 January 1
What Is Health Care? 3
What Is Management? 6
What Is Financial Management? 7
Why Is Financial Management Important? 8
Ridgeland Heights Medical Center: The Primary Statistics 9
Pro Forma Development 13
Living with the Finance Committee and Board of Directors' Calendar 19
Year-End Closing 24
2 February 28
Accounting Principles and Practices 29
Objectives of Financial Reporting 30
Basic Accounting Concepts 31
Basic Financial Statements of a Health Care Organization 33
Uses of Financial Information 33
The Financial Statements 35
Preparing for the Auditors 47
February Finance Committee Special Reports 51
3 March 55
Strategic Financial Planning: Five-Year Projections 56
RHMC Strategic Financial Planning 60
Ratio Analysis 68
The Capital Plan and Its Relationship to the Strategic Plan 79
Capital Affordability 82
4 April 84
Medicare and Medicaid Net Revenue Concepts 86
Calculation of Medicare and Medicaid Contractual Adjustments 92
Implications of the Balanced Budget Act of 1997 100
Managed Care Net Revenue Concepts 107
Preparation of the Medicare and Medicaid Cost Report 112
Presentation of Audited Financial Statements to the Finance Committee 119
Implications of Management Letter Comments Proposed by the Auditors 119
5 May 121
Fundamentals of Accounts Receivable Management 122
Patient Registration: Which Division Should It Report to? 135
Calculation of Allowance for Doubtful Accounts and Bad-Debt Expense 137
Calculation of Allowance for Contractual Adjustments 141
6 June 144
Budget Preparation: The Beginning 145
Budget Calendar 148
Volume Issues 153
Capital Budgeting (June) 157
Accounting and Finance Department Responsibilities 162
June Finance Committee Special Agenda Items 166
7 July 169
Budget Preparation: The Middle Months 170
Capital Budgeting (July) 186
Regulatory and Legal Environment 188
Other Regulatory and Business Compliance Issues 191
Corporate Compliance 192
Accreditation Issues 195
Patient Satisfaction Issues 197
8 August 198
Capital Budget (August) 199
Operating Budget 208
Budget Variance Analysis 211
Cost Accounting and Analysis 215
August Finance Committee Special Agenda Items 220
9 September 224
Operating Budget 225
Capital Budget (September) 234
Cash Budget 235
Physician Practice Management Issues 240
10 October 254
Information Systems Implications for Health Care Financial Management 255
Information Technology Strategic Plan Initiatives 258
HIPAA Implementation Issues 260
Impact of the Internet 270
Budget Presentation to the Board Finance Committee 271
October Finance Committee Special Agenda Items 283
11 November 284
Preparation of the Budget Results and Delivery to the Department Managers 285
Budgeting and Spreading Contractual Adjustments by Department 287
Issues Involving RHMC's Cost Structure 291
How to Improve the Organization's Cost Structure 296
Materials Management in Health Care 304
Benefits of Tax Status to the Health Care Organization 308
Preparation and Implications of the Annual IRS 990 Report 311
12 December 315
Getting Ready for Year-End Reporting ... Again 318
Open Heart Surgery Pro Forma 318
December Finance Committee Special Agenda Items 329
Looking into the Future of Health Care Finance 332
References 351
Index 355
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