Financial management : concepts and applications for health care providers / Bruce R. Neumann, James D. Suver, William N. Zelman.

CONTENTS

The health care environment and the financial management function
introduction
the conventional wisdom of health care provides
the realities of the new environment
the financial management function
e.tc

Accounting practices and financial statements of health care organizations
introduction
fund accounting: introduction
unrestricted funds
e.tc

Financial statement analysis
introduction
financial statement analysis
ratio categories
e.tc

Working capital management
introduction
dimensions of working capital
temporary and permanent working capital needs
e.tc

Managing current assets
introduction
cash
accounts receivables management
inventories and related reimbursement issues
e.tc

Sources of financing: debt and equity
introduction
relative sources of financing
needs for capital
short-term debt
e.tc

Cost and cost behaviour
introduction
cost concepts
cost-volume profit analyses
e.tc

Budgeting
introduction
the context of budgeting
the budget process
budgetary control and flexible budgets
e.tc

Cost finding and cost reimbursement
introduction
cost finding
reimbursement issues
Medicare concepts
e.tc

Rate setting
introduction
total financial requirements
rate setting strategies
methods of rate setting
e.tc

The capital investment decision
introduction
the capital budgeting process
cost of capital
e.tc


Management information systems
introduction
review of information processing in health care organizations
applications of hospital information systems
e.tc

Financial modelling systems
introduction
a simple example of using a spread sheet
some additional features of electronic spread sheets
e.tc

Includes bibliographies and index.