Financial Management of Health Care Organizations : (Record no. 32412)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 11240nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC7103693 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724115627.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2014 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118466599 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118466568 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC7103693 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL7103693 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1347029239 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | RA971.3 .Z45 2014 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 362.1068/1 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Zelman, William N. |
| 245 10 - TITLE STATEMENT | |
| Title | Financial Management of Health Care Organizations : |
| Remainder of title | An Introduction to Fundamental Tools, Concepts and Applications. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Newark : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2014. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (704 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | New York Academy of Sciences Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title page -- Copyright page -- Contents -- Dedication -- Preface -- Major Changes in the Fourth Edition -- Acknowledgments -- The Authors -- CHAPTER 1: The Context of Health Care Financial Management -- Changing Methods of Health Care Financing and Delivery -- Health Insurance Exchanges -- Accountable Care Organizations -- Patient-Centered Medical Home -- Addressing the High Cost of Care -- Information Technology -- Mergers and Acquisitions -- Retail Health Care -- Litigation -- Compliance -- Recovery Audit Contractors -- Value-Based Payment Mechanisms -- Movement to a New DRG System -- Establishing Value-Based Purchasing -- ICD-10 -- Summary -- Key Terms -- Review Questions -- CHAPTER 2: Health Care Financial Statements -- The Balance Sheet -- Assets -- Liabilities -- Net Assets -- Notes to Financial Statements (Footnotes) -- The Statement of Operations -- Unrestricted Revenue -- Expenses -- Excess of Revenues over Expenses -- Items Reported outside the Performance Indicator (below the line) -- The Statement of Changes in Net Assets -- Changes in Unrestricted Net Assets -- Changes in Temporarily Restricted Net Assets -- Changes in Permanently Restricted Net Assets -- The Statement of Cash Flows -- Cash Flows from Operating Activities -- Cash Flows from Investing Activities -- Cash Flows from Financing Activities -- Cash and Cash Equivalents at the End of the Year -- Summary -- Key Terms -- Key Equations -- Review Questions and Problems -- Appendix A: Financial Statements for Sample Not-for-Profit and For-Profit Hospitals, and Notes to Financial Statements -- CHAPTER 3: Principles and Practices of Health Care Accounting -- The Books -- Cash and Accrual Bases of Accounting -- An Example of the Effects of Cash Flows on Profit Reporting under Cash and Accrual Accounting -- Recording Transactions -- Rules for Recording Transactions. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | The Recording Process -- Developing the Financial Statements -- The Balance Sheet -- The Statement of Operations -- The Statement of Changes in Net Assets -- The Statement of Cash Flows -- Summary -- Key Terms -- Review Questions and Problems -- CHAPTER 4: Financial Statement Analysis -- Horizontal Analysis -- Trend Analysis -- Vertical (Common-Size) Analysis -- Ratio Analysis -- Categories of Ratios -- Key Points to Consider When Using and Interpreting Ratios -- Liquidity Ratios -- Current Ratio -- Quick Ratio -- Acid Test Ratio -- Days in Accounts Receivable -- Days Cash on Hand -- Average Payment Period -- Liquidity Summary -- Revenue, Expense, and Profitability Ratios -- Operating Revenue per Adjusted Discharge -- Operating Expense per Adjusted Discharge -- Salary and Benefit Expense as a Percentage of Total Operating Expense -- Operating Margin -- Nonoperating Revenue Ratio -- Return on Total Assets -- Return on Net Assets -- Revenue, Expense, and Profitability Summary -- Activity Ratios -- Total Asset Turnover -- Fixed Asset Turnover -- Age of Plant Ratio -- Activity Summary -- Capital Structure Ratios -- Long-Term Debt to Net Assets -- Net Assets to Total Assets -- Times Interest Earned -- Debt Service Coverage -- Capital Structure Summary -- Summary of Newport Hospital's Ratios -- Summary -- Key Equations -- Key Terms -- Review Questions and Problems -- CHAPTER 5: Working Capital Management -- Working Capital Cycle -- Working Capital Management Strategies -- Asset Mix Strategy -- Financing Mix Strategy -- Cash Management -- Sources of Temporary Cash -- Bank Loans -- Trade Credit or Payables -- Revenue Cycle Management -- Scheduling or Preregistration -- Registration -- Charge Capture -- Coding -- Electronic Billing -- Payment -- Collecting Cash Payments -- Decentralized Collection Centers and Concentration Banking -- Lockboxes. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Wire Transfers -- Investing Cash on a Short-Term Basis -- Treasury Bills -- Negotiable Certificates of Deposit -- Commercial Paper -- Money Market Mutual Funds -- Forecasting Cash Surpluses and Deficits: The Cash Budget -- Cash Inflows -- Cash Outflows -- Ending Cash Balance -- Accounts Receivable Management -- Methods to Monitor Accounts Receivable -- Methods to Finance Accounts Receivable -- Methods to Monitor Revenue Cycle Performance -- Fraud and Abuse -- Improving Revenue Cycle Processes -- Summary -- Key Terms -- Key Equations -- Review Questions and Problems -- CHAPTER 6: The Time Value of Money -- Future Value of a Dollar Invested Today -- Using a Formula to Calculate Future Value -- Using Tables to Compute Future Value -- Using a Spreadsheet to Calculate Future Value -- Present Value of an Amount to Be Received in the Future -- Using a Formula to Calculate Present Value -- Using Tables to Compute Present Value -- Using a Spreadsheet to Calculate Present Value -- Future and Present Values of Annuities -- Future Value of an Ordinary Annuity -- Future Value of an Annuity Due -- Present Value of an Ordinary Annuity -- Present Value of an Annuity Due -- Future and Present Value Calculations and Excel Functions for Special Situations -- How to Compute Value When the Interest Rate Is Not Expressed as an Annual Rate -- How to Compute Periodic Loan Payments Using Excel -- How to Calculate the Compounded Growth Rate -- How to Calculate the Present Value of Perpetual Annuities -- How to Solve for the Interest Rate of a Loan with Fixed Payments -- How to Solve for the Effective Interest Rate -- Summary -- Key Terms -- Key Equations -- Review Questions and Problems -- Appendix B: Future and Present Value Tables -- CHAPTER 7: The Investment Decision -- Objectives of Capital Investment Analysis -- Nonfinancial Benefits -- Financial Returns. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Ability to Attract Funds in the Future -- Analytical Methods -- Payback Method -- Net Present Value -- Internal Rate of Return -- Using an NPV Analysis for a Replacement Decision -- Example -- Solution -- Summary -- Key Terms -- Key Equation -- Review Questions and Problems -- Appendix C: Technical Concerns in Calculating Net Present Value -- How Does an Organization Determine the Amount of the Initial Investment? -- How Does an Organization Determine the Annual Cash Flows? -- How Does an Organization Determine a Discount Rate? -- Appendix D: Adjustments for Net Working Capital -- Appendix E: Tax Implications for For-Profit Entities in a Capital Budgeting Decision and the Adjustment for Interest Expense -- Appendix F: Comprehensive Capital Budgeting Replacement Cost Example -- Comparative Approach: Not-for-Profit Analysis -- Comparative Approach: For-Profit Analysis -- Incremental Approach: Not-for-Profit Analysis -- Incremental Approach: For-Profit Analysis -- Appendix Summary -- CHAPTER 8: Capital Financing for Health Care Providers -- Equity Financing -- Debt Financing -- Sources of Debt Financing by Maturity -- Sources of Debt Financing by Type of Interest Rate -- Selected Types of Health Care Debt Financing -- Bond Issuance Process -- Public versus Private Placement -- Steps in the Bond Issuance Process -- Lease Financing -- Operating Lease -- Capital Lease -- Analysis of the Lease versus Purchase Decision -- Summary -- Key Terms -- Key Equations -- Review Questions and Problems -- Appendix G: Bond Valuation, Loan Amortization, and Debt Borrowing Capacity -- Bond Valuation for Yield to Maturity -- Bond Valuation for Market Price -- Bond Valuation for Other Payment Periods -- Amortization of a Term Loan -- Debt Borrowing Capacity -- CHAPTER 9: Using Cost Information to Make Special Decisions -- Break-Even Analysis. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Using the Break-Even Approach to Determine Prices, Charges, and Reimbursement -- Break-Even Analysis: The Role of Fixed Costs -- Break-Even Analysis: The Role of Variable Costs -- Using the Break-Even Equation -- Expanding the Break-Even Equation to Include Indirect Costs and Required Profit -- The Break-Even Chart -- A Shortcut to Calculating Breakeven: The Contribution Margin -- Effects of Capitation on Break-Even Analysis -- Product Margin -- Multiple Services -- Multiple Payors -- Applying the Product Margin Paradigm to Making Special Decisions -- Make-or-Buy Decisions -- Adding or Dropping a Service -- Expanding or Reducing a Service -- Summary -- Key Terms -- Key Equations -- Review Questions and Problems -- Appendix H: Break-even Analysis for Practice Acquisition -- Sample Analysis -- CHAPTER 10: Budgeting -- The Planning-and-Control Cycle -- Strategic Planning and Planning Activities -- Implementing Activities -- Controlling Activities -- Organizational Approaches to Budgeting -- Participation -- Budget Models -- Budget Detail -- Budget Modifications -- Types of Budgets -- Statistics Budget -- Operating Budget -- Cash Budget -- Capital Budget -- Pro Forma Financial Statements and Ratios -- Monitoring Variances to Budget -- Group Purchasing Organizations -- Summary -- Key Terms -- Key Equation -- Review Questions and Problems -- Appendix I: An Extended Example of How to Develop a Budget -- Statistics Budget -- Operating Budget -- Revenue Budget -- Expense Budget -- Supplies Budget -- Administrative and General Expense Budget -- Cash Budget -- Capital Budget -- CHAPTER 11: Responsibility Accounting -- Decentralization -- Advantages of Decentralization -- Disadvantages of Decentralization -- Types of Responsibility Centers -- Service Centers -- Cost Centers -- Profit Centers -- Investment Centers. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Measuring the Performance of Responsibility Centers. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Health facilities-Business management. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Health facilities-Finance. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Zelman, William N. |
| Title | Financial Management of Health Care Organizations |
| Place, publisher, and date of publication | Newark : John Wiley & Sons, Incorporated,c2014 |
| International Standard Book Number | 9781118466568 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | New York Academy of Sciences Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=7103693">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=7103693</a> |
| Public note | Click to View |
No items available.