Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications, Third Edition
- 10h 25m
- Michael J. McCue, Noah D. Glick, William N. Zelman
- John Wiley & Sons (US)
- 2009
Thoroughly revised, this third edition of Financial Management of Health Care Organizations offers an introduction to the most-used tools and techniques of health care financial management. Comprehensive in scope, the book covers a broad range of topics that include an overview of the health care system and evolving reimbursement methodologies; health care accounting and financial statements; managing cash, billings, and collections; the time value of money and analyzing and financing major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. In addition, this new edition includes information on new laws and regulations that affect health care financial reporting and performance, revenue cycle management expansion of health care services into new arenas, benchmarking, interest rate swaps, bond ratings, auditing, and internal control. This important resource also contains information on the 2007 Healthcare Audit Guide of the American Institute of Certified Public Accountants (AICPA).
Written to be accessible, the book avoids complicated formulas. Chapter appendices offer advanced, in-depth information on the subject matter. Each chapter provides a detailed outline, a summary, and key terms, and includes problems in the context of real-world situations and events that clearly illustrate the concepts presented. Problem sets that end each chapter have been updated and expanded to support more in-depth learning of the chapters’ concepts.
About the Authors
William N. Zelman is a professor in the Department of Health Policy and Administration in the University of North Carolina at Chapel Hill.
Michael J. McCue is a professor in the Department of Health Administration at Virginia Commonwealth University. He serves as associate editor of Health Services Management Research.
Noah D. Glick is senior health care consultant for FTI Consulting in its corporate finance division.
In this Book
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The Context of Health Care Financial Management
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Health Care Financial Statements
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Principles and Practices of Health Care Accounting
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Financial Statement Analysis
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Working Capital Management
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The Time Value of Money
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The Investment Decision
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Capital Financing for Health Care Providers
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Using Cost Information to Make Special Decisions
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Budgeting
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Responsibility Accounting
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Provider Cost-Finding Methods
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Provider Payment Systems
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Glossary
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Useful Web Sites
