Title: Financial management of health care organizations
Description: "This new Fourth Edition of Financial Management of Health Care Organizations, offers an introduction to the most-used tools and techniques of health care financial management, including health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. New to this edition: The Perspectives sections and the glossary have been updated. The book features a cutting-edge view of the health care landscape in 2013 and beyond after passage and pending implementation of the Affordable Care Act. Areas of expanded content include revised examples of financial statements for both private non-profit hospitals and investor-owned hospital management companies, changes in bad debt and charity care, the role of financial statements, the discount rate or cost of capital, lease financing section, use of cost information, budgeting, cost centers, and current forms of reimbursement Content new to this edition includes valuation of accounts receivable and the "waterfall" effect of cash collections, differences between Posting-Date and Service-Date reporting methodologies, calculation of effective annual interest rate, application of time value of money in perspectives, and Activity-Based Costing from the perspective of labor, supplies, and equipment."--
Subjects: Hospital Financial Management, Medical Practice Management, Finance, Health Facilities, Economics, Accounting, Methods, Health Facility Administration, Équipements sanitaires, Finances, Comptabilité, POLITICAL SCIENCE, Public Policy, Social Security, Social Services & Welfare, Practice management, medical--economics, Health facilities--economics, Financial management, hospital--methods, Health facilities--finance, Health facilities--accounting, Ra971.3 .z45 2009, 2009 k-691, Wx 157 z51f 2009, 362.1068/1, Medical