Essentials of Health Care Finance

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ISBN: 9780763724955 | 0763724955
Cover: Hardcover
Copyright: 3/1/2002

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This book stands firmly in its place as the leading textbook in its coverage of health care finance. No other text so completely blends the best of current finance theory with the tools needed in day-to-day practice.

Preface

Acknowledgments

xiii

Chapter 1-Financial Information and the Decision-Making Process

(12)

Learning Objectives

(1)

Real-World Scenario

(3)

Information and Decision Making

(1)

Uses and Users of Financial Information

(2)

Financial Organization

(1)

Forms of Business Organization

(1)

Summary

(2)

Assignments

(1)

Solutions and Answers

(1)

Chapter 2-Financial Environment of Health Care Organizations

(22)

Learning Objectives

(1)

Real-World Scenario

(1)

Financial Viability

(1)

Sources of Operating Revenue

(3)

Health Care Payment Systems

(3)

Medicare Benefits

(1)

Medicare Payment: Hospital Inpatient

(3)

Medicare Payment: Physicians

(1)

Medicare Payment: Hospital Outpatient

(2)

Medicare Payment: Skilled Nursing Facilities

(1)

Medicare Payment: Home Health Agencies

(2)

Summary

(2)

Assignments

(1)

Solutions and Answers

(2)

Appendix 2-A: Sample UB-92 Form and Sample CMS-1500 Form

(3)

Appendix 2-B: List of Diagnosis-Related Groups (DRGs), Relative Weights, and Number of Medicare Discharges in Fiscal Year 2000

(11)

Chapter 3-Legal and Regulatory Environment

Learning Objectives

(1)

Real-World Scenario

(1)

Overview

(1)

Compliance and Fraud and Abuse

(4)

Antitrust Issues

(5)

Federal Enforcement Actions

(1)

Health Insurance Portability and Accountability Act

(6)

Safe Harbor/Anti-Kickback Regulations

(6)

Management Responsibility for Compliance

(1)

Summary

(1)

Assignments

(1)

Solutions and Answers

Chapter 4-Managed Care

(88)

Learning Objectives

(1)

Real-World Scenario

(1)

Health Maintenance Organizations and Managed Care Development

(4)

Integrated Delivery Systems

(4)

Paying Providers in a Managed Care Environment

(3)

Setting Prices in Capitated Contracts

(4)

Medicare and Medicaid Risk Contracts

(2)

Managed Care Contract Negotiation

(4)

Legal and Regulatory Issues

(1)

Summary

(1)

Assignments

(2)

Solutions and Answers

101

(2)

Chapter 5-General Principles of Accounting

103

(15)

Learning Objectives

103

(1)

Real-World Scenario

103

(1)

Financial versus Managerial Accounting

104

(1)

Principles of Accounting

105

(9)

Conventions of Accounting

114

(1)

Summary

114

(1)

Assignments

115

(1)

Solutions and Answers

116

(2)

Chapter 6-Financial Statements

118

(21)

Learning Objectives

118

(1)

Real-World Scenario

118

(1)

Organizational Structure

119

(5)

Balance Sheet

124

(5)

Statement of Revenues and Expenses

129

(3)

Statement of Cash Flows

132

(1)

Statement of Changes in Unrestricted Net Assets

132

(2)

Summary

134

(1)

Assignments

135

(2)

Solutions and Answers

137

(2)

Chapter 7-Accounting for Inflation

139

(15)

Learning Objectives

139

(1)

Real-World Scenario

139

(1)

Reporting Alternatives

140

(1)

Uses of Financial Report Information

141

(2)

Case Example: Williams Convalescent Center

143

(6)

Summary

149

(2)

Assignments

151

(2)

Solutions and Answers

153

(1)

Chapter 8-Analyzing Financial Statements

154

(27)

Learning Objectives

154

(1)

Real-World Scenario

154

(1)

What Is Required To Develop an Effective Financial Reporting System?

155

(4)

Case Example: Alpha Health Care System

159

(15)

Summary of AHCS Case Example

174

(2)

Assignments

176

(4)

Solutions and Answers

180

(1)

Chapter 9-Financial Analysis of Alternative Health Care Firms

181

(22)

Learning Objectives

181

(1)

Real-World Scenario

181

(1)

Long-Term Care Facilities and Nursing Homes

182

(6)

Medical Groups

188

(3)

Health Plans

191

(4)

Summary

195

(1)

Assignments

196

(4)

Solutions and Answers

200

(3)

Chapter 10-Strategic Financial Planning

203

(24)

Learning Objectives

203

(1)

Real-World Scenario

203

(1)

The Strategic Planning Process

204

(7)

Developing the Financial Plan

211

(9)

Integration of the Financial Plan with Management Control

220

(1)

Summary

221

(1)

Assignments

222

(1)

Solutions and Answers

223

(4)

Chapter 11-Cost Concepts and Decision Making

227

(28)

Learning Objectives

227

(1)

Real-World Scenario

227

(1)

Concepts of Cost

228

(8)

Cost Measurement

236

(6)

Break-Even Analysis

242

(7)

Summary

249

(1)

Assignments

250

(2)

Solutions and Answers

252

(3)

Chapter 12-Product Costing

255

Learning Objectives

255

(1)

Real-World Scenario

255

(2)

Activity-Based Costing

257

(1)

Relationship to Planning, Budgeting, and Control

258

(3)

The Costing Process

261

(3)

Standard Development

264

(3)

Variance Analysis

267

(2)

Relative Value Unit Costing

269

(1)

Summary

269

(2)

Assignments

271

(5)

Solutions and Answers

276

Chapter 13-The Management Control Process

211

(89)

Learning Objectives

277

(1)

Real-World Scenario

277

(1)

Essential Elements

278

(4)

The Budgeting Process

282

(9)

Zero-Base Budgeting

291

(1)

Benchmarking at the Departmental Level

291

(2)

Summary

293

(1)

Assignments

294

(3)

Solutions and Answers

297

(3)

Chapter 14-Cost Variance Analysis

300

(22)

Learning Objectives

300

(1)

Real-World Scenario

300

(1)

Cost Control

301

(1)

Investigation of Variances

302

(2)

Variance Analysis Calculations

304

(4)

Variance Analysis in Budgetary Settings

308

(3)

Variance Analysis in Managed Care Settings

311

(4)

Summary

315

(1)

Assignments

316

(3)

Solutions and Answers

319

(3)

Chapter 15-Financial Mathematics

322

(14)

Learning Objectives

322

(1)

Real-World Scenario

322

(1)

Single-Sum Problems

323

(2)

Annuity Problems

325

(4)

Summary

329

(1)

Assignments

330

(2)

Solutions and Answers

332

(4)

Chapter 16-Capital Project Analysis

336

(24)

Learning Objectives

336

(1)

Real-World Scenario

336

(2)

Participants in the Analytical Process

338

(4)

Classifcation of Capital Expenditures

Capital Project Decision-Making Process

342

(3)

Justification of Capital Expenditures

345

(6)

Discounted Cash Flow Methods

351

(3)

Selection of the Discount Rate

354

(1)

Valuation

355

(1)

Summary

355

(1)

Assignments

356

(2)

Solutions and Answers

358

(2)

Chapter 17-Consolidations and Mergers

360

(20)

Learning Objectives

360

(1)

Real-World Scenario

360

(1)

Defining the Terms

361

(1)

Merger and Acquisition Activity

362

(2)

Overview of Theories of Merger and Acquisition Activity

364

(1)

Factors Affecting Merger and Acquisition Activity

365

(1)

Why Do Mergers Succeed or Fail?

366

(1)

Valuations

367

(6)

Accounting for Business Combinations

373

(1)

Antitrust Considerations

373

(1)

Summary

374

(1)

Assignments

375

(2)

Solutions and Answers

377

(3)

Chapter 18-Capital Formation

380

(27)

Learning Objectives

380

(1)

Real-World Scenario

380

(1)

Equity Financing

381

(4)

Long-Term Debt Financing

385

(9)

Alternative Debt Financing

Recent Developments

394

(2)

Early Retirement of Debt

396

(2)

Summary

398

(2)

Assignments

400

(3)

Solutions and Answers

403

(4)

Chapter 19-Working Capital and Cash Management

407

(15)

Learning Objectives

407

(1)

Real-World Scenario

407

(2)

Cash and Investment Management Structure

409

(2)

Management of Working Capital

411

(4)

Short-Term Bank Financing

415

(1)

Investment of Cash Surpluses

416

(2)

Summary

418

(1)

Assignments

419

(1)

Solutions and Answers

420

(2)

Chapter 20-Developing the Cash Budget

422

(11)

Learning Objectives

Real-World Scenario

422

(1)

Determining Required Cash and Investment Reserves

423

(1)

Sources and Uses of Cash

424

(1)

Preparing the Cash Budget

425

(3)

Summary

428

(2)

Assignments

430

(1)

Solutions and Answers

431

(2)

Glossary

433

(18)

Common Health Care Financial Management Acronyms

451

(8)

Index

459

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Essentials of Health Care Finance

Summary

Table of Contents

Supplemental Materials