Essentials of Health Care Finance (8th Ed)
by William O. Cleverley, James O. Cleverley
Jones & Bartlett Learning | February 2017 | ISBN-10: 1284094634 | True PDF | 574 pages | 99.6 mb
Essentials of Health Care Finance provides health management students and executives with the most authoritative text on financial decision-making in the health care industry.
This trusted resource explores finance theory and its practical application in health care across a full range of facilities, from hospitals and home health agencies to skilled nursing facilities, surgical centers and private physician practices.
The vast, complex nature of the U.S. health care system renders traditional approaches to finance insufficient. Importantly, Essentials of Health Care Finance couches its discussion of economics, accounting and financial topics firmly within the unique context of the health care industry.
Relevant and readable, this Eighth Edition of Essentials of Health Care Finance is fully revised and updated with current, real-world examples of financial problems and solutions as well as the latest financial ratio standards. This new edition also introduces ICD-10 coding and offers comprehensive coverage of the impact of the Affordable Care Act in all relevant chapters
New to the Eighth Edition:
• All chapters updated with current examples and the latest financial ratio standards
• Coverage of new topics throughout including, the introduction of ICD-10 coding, the impact of the ACA
• New discussion of ACOs including ACO type cost variance analysis
• Expanded coverage of specific costing of encounters using charge code level data
• New discussion of capital project analysis in a health care system framework with corporate decision making
• New discussion and examples of hospital acquisition of physician practices
CONTENTS
Preface. vi
Content of the Book. vii
About the Authors . viii
Contributor. ix
Chapter 1 Financial Information and the Decision-Making Process. 1
Chapter 2 Billing and Coding for Health Services. 11
Chapter 3 Financial Environment of Healthcare Organizations . 31
Chapter 4 Legal and Regulatory Environment . 97
Chapter 5 Measuring Community Benefit. 131
Chapter 6 Revenue Determination. 151
Chapter 7 Health Insurance and Managed Care. 171
Chapter 8 General Principles of Accounting. 195
Chapter 9 Financial Statements. 211
Chapter 10 Accounting for Inflation. 243
Chapter 11 Analyzing Financial Position. 259
Chapter 12 Financial Analysis of Alternative Healthcare Firms. 285
Chapter 13 Strategic Financial Planning. 307
Chapter 14 Cost Concepts and Decision Making. 335
Chapter 15 Product Costing. 361
Chapter 16 The Management Control Process. 377
Chapter 17 Cost Variance Analysis . 401
Chapter 18 Financial Mathematics. 425
Chapter 19 Capital Project Analysis. 439
Chapter 20 Consolidations and Mergers . 457
Chapter 21 Capital Formation. 475
Chapter 22 Working Capital and Cash Management. 503
Chapter 23 Developing the Cash Budget. 519
Glossary. 529
Index . 557
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