Handbook of Health Care Accounting and Finance, Volume 1William O. Cleverley More than 1,000 pages in this landmark publication cover areas that are critical To The sound financial management of health care organizations. |
Contents
Chapter 1General Principles of Accounting | 3 |
Conventions of Accounting | 12 |
Restricted Funds | 21 |
Statement of Changes in Fund Balance | 27 |
Summary | 33 |
Chapter 3Accounting for Inflation | 35 |
Summary | 45 |
The Auditors Report | 52 |
Section BCost Accounting and Analysis | 498 |
| 498 | |
Chapter 3Accounting for Inflation | 498 |
Reporting Alternatives | 498 |
Chapter 37Patient Care Information Systems in a Diversified Environment | 498 |
Chapter 30Blue Cross and Blue Shield Plans Benefit and Payment Programs | 501 |
Cost ContainmentA Context for Blue Cross and Blue Shield Plans | 507 |
Payment Programs of Blue Cross and Blue Shield Plans | 519 |
Chapter 5Financial Reporting Issues | 59 |
Chapter 7Estimating Cost Behavior | 117 |
Accounting Estimates of Cost Behavior | 124 |
Summary | 133 |
Standard Development | 139 |
Chapter 9Cost Variance Analysis | 145 |
Variance Analysis in Budgetary Settings | 152 |
New Wine in Old Bottles | 158 |
Summary | 168 |
Human Resource Value Model | 176 |
47 | 183 |
Section CManagement Planning and Control | 185 |
Developing the Financial Plan | 194 |
48 | 196 |
Integration of the Financial Plan with Management Control | 201 |
Liquidity Ratios | 208 |
Activity Ratios | 215 |
Other Ratios | 221 |
The Budgeting Process | 230 |
ZeroBase Budgeting | 238 |
49 | 241 |
Summary | 245 |
Flexible Budgeting | 255 |
Other Operating Costs | 265 |
The BudgetingPricing Process | 271 |
Chapter 17Cash Flow Modeling | 277 |
Summary | 283 |
The Capital Project DecisionMaking Process | 290 |
Discounted Cash Flow Methods | 299 |
Summary | 305 |
Chapter 19ZeroBase Budgeting | 311 |
Implementing ZeroBase Budgeting | 325 |
Summary | 331 |
Carrying Out the Process | 339 |
Whether to undertake FVA | 346 |
Industry Experience | 359 |
59 | 363 |
Chapter 22Internal Auditing Services | 373 |
Conducting Operations Audits | 383 |
Operations Auditing of Support Services | 389 |
Financial and Compliance Auditing | 395 |
Conclusion | 404 |
Theft in Purchasing | 411 |
Theft in General Stores | 418 |
Cash Theft | 424 |
Theft in Billing and Collection | 430 |
Overview | 441 |
Fundamentals of Valuation | 447 |
Other Significant Matters | 454 |
Chapter 25Tax Planning for Unrelated Business Income | 461 |
Chapter 26Physician RecruitmentRetention Programs | 467 |
Benefits and Pitfalls | 473 |
Chapter 28Employer Executive Compensation and Benefits after | 479 |
Chapter 29Charitable Giving | 489 |
Summary | 498 |
Unique Aspects of Hospital Financial Reporting | 498 |
Summary | 527 |
Appendix 30BBlue Cross Association Policy Statement on Payment | 541 |
Chapter 31Medicare Payment for Health Care Services | 547 |
The Reimbursement System | 553 |
Future Developments | 580 |
Physician Compensation | 595 |
Benefits Packages and Other Alternatives | 603 |
Alternative Delivery Systems | 612 |
Summary | 618 |
Chapter 35Laying a Foundation for Future Information Systems | 627 |
Developing the Transition Plan | 634 |
Choosing a LAN | 640 |
Chapter 42Simulation | 709 |
Summary | 719 |
Standards of Legality | 725 |
Appendix 43AA Short Antitrust Glossary | 737 |
Corporate Reorganization | 745 |
Prohibited Discrimination | 751 |
Other Approaches to Retirement Savings | 763 |
Campaign Rules | 772 |
Contract Administration | 779 |
Chapter 47Collection of Accounts Receivable | 789 |
Incorporating Good Public Relations | 795 |
Chapter 48Capital Formation | 803 |
Alternative Debt Financing Sources | 812 |
Early Retirement of Debt | 819 |
Other Topics | 832 |
Sources of Equity Capital | 839 |
PartnershipJoint Venture Structures | 845 |
Chapter 51Rating Health Care Bonds | 851 |
Chapter 52Restructuring Refinancing and Refunding LongTerm Debt | 857 |
Summary | 867 |
The Annual Campaign | 875 |
Strategic Capital Planning | 881 |
Chapter 55Hedging Interest Rates | 889 |
Summary | 896 |
Section BWorking Capital Management | 899 |
Collection | 908 |
Outpatient ServicesFrontOffice Functions | 916 |
BackOffice Functions | 922 |
ShortTerm Investments | 929 |
Selecting an Investment Advisor or Consultant | 937 |
Hospital Investment | 944 |
Hospital Noncredit Banking | 950 |
General Considerations | 956 |
Chapter 61Professional Liability Insurance | 995 |
Alternative Financing Mechanisms | 1003 |
Federal Taxation | 1010 |
Continuity of Coverage | 1016 |
Premium Computations | 1038 |
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Common terms and phrases
ABC Medical accounts receivable activity actual administration allocation amount analysis areas audit balance sheet benefits capital expenditure cash flow changes cost behavior cost center current assets current liabilities debt decision packages depreciation determine developed direct costs effective employee incentive systems entity equipment equity Equivalent annual cost estimated evaluation example expenses FASB financial plan financial ratios financial statements flexible budget forecast function fund balance health care facility health care industry historical cost hospital's human resources implementation income increase indirect individual Internal auditors investment labor liabilities measure Medicare ment method net present value nursing operating organization output patient days payers payment payroll percent performance period personnel physicians procedures profit programs purchasing reduce regression analysis reimbursement reporting result revenue semivariable specific standard theft tion Unfavorable unit variable variable cost variance volume Willkram Hospital