About the Author.
Part 1: The Health Care Environment-An Overview.
1. Entities Providing Health Care Services to Individuals.
2. Macroaccounting Reports of the Health Care System.
3. Competitive Analysis of Health Care Entities in the Marketplace.
Part 2: Financial Reporting.
4. Balance Sheets, Fund Accounting, and Net Assets.
5. Statement of Operations, Changes in Net Assets, Income and Retained Earnings.
6. Financial Statements of Health Care Entities with High-Risk Contracts.
7. Statements of Cash Flows.
8. Investments, Related Party Transactions, and Other Reporting Issues.
9. Financial Statement Analysis.
Part 3: Management Control.
10. Cost Analysis for Decision Making.
11. Cost Measurement and Matching Issues in Health Care Entities.
12. Activity-Based Costing in Health Care Entities.
13. Product Life-Cycle Costing and Different Costs for Various Purposes.
14. Management Control and Budgeting Issues.
15. Physician Performance, Variance Analysis, and Management Control.
Part 4: Health Care Services.
16. Forecasting Health Services by Patients within a Health Care Facility.
17. Product Costing and Management.
18. Assessing Mergers, Closures, and Distressed Health Care Facilities.
Part 5: Financial Management.
19. Cash Management and Short-Term Financing.
20. Risk Management, Insurance, and Assessing Third-Party Payers.
21. Capital Structure and Long-Term Financing.
22. Issuing Tax-Exempt Securities and Bond Ratings.
Glossary of Acronyms.