Essentials of Health Care Finance, 5th Edition By William O

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					                Essentials of Health Care Finance, 5th Edition
               By William O. Cleverley and Andrew E. Cameron

                                 Table of Contents

Chapter 1 – Corporate Finance in the Health Care Industry
      Information and Decision Making
      Uses and Users of Financial Information
      Financial Organization
      Types of Financial Decisions
      Forms of Business Organization
      Summary

Chapter 2 - Financial Environment of Health Care Organizations
      Financial Viability
      Sources of Operating Revenue
      Rate/Price Setting
      Balanced Budget Act Impacts
      Medicare Prospective Payment System for Hospitals
      Medicare Payment for Physicians
      Medicare Payment for Alternative Providers
      Summary
      Appendix 2-A – List of Diagnosis-Related Groups (DRGs), Relative Weights,
               Geometric Mean Length of Stay (LOS), and LOS Outlier Cutoff Points

Chapter 3 Legal and Regulatory Environment
      Compliance and Fraud and Abuse
      Antitrust Issues
      Health Insurance Portability and Accountability Act (HIPAA)
      Safe Harbor/Anti-Kickback regulations

Chapter 4 - Managed Care
      HMO and Managed Care Development
      Integrated Delivery Systems
      Paying Providers in a Managed Care Environment
      Setting Prices in Capitated Contracts
      Medicare and Medicaid Risk Contracts
      Legal and Regulatory Issues
      Sample Managed Care Contracts with Key Provisions
      Summary

Chapter 5 - General Principles of Accounting
      Financial versus Managerial Accounting
      Principles of Accounting
      Conventions of Accounting
       Summary

Chapter 6 – Financial Statements
      Organizational Structure
      Balance Sheet
      Statement of Revenues and Expenses
      Statement of Cash Flows
      Statement of Changes in Unrestricted Net Assets
      Summary

Chapter 7 – Accounting for Inflation
      Reporting Alternatives
      Uses of Financial Report Information
      Case Example: Williams Convalescent Center
      Summary

Chapter 8 – Analyzing Financial Statements
      Assessing Financial Performance: Sustainable Growth
      Ratio Analysis
      Some Caveats
      Operating Indicators
      Summary

Chapter 9 – Financial Analysis of Alternative Health Care Firms
      Long-Term-Care Facilities and Nursing Homes
      Medical Groups
      Health Plans
      Summary

Chapter 10– Strategic Financial Planning
      The Strategic Planning Process
      Developing the Financial Plan
      Integration of the Financial Plan with Management Control
      Summary

Chapter 11– Cost Concepts and Decision Making
      Concepts of Cost
      Cost Measurement
      Break-Even Analysis
      Summary

Chapter 12 – Product Costing
      Relationship to Planning, Budgeting, and Control
      The Costing Process
      Use of Relative Value Units
      Standard Development
      Variance Analysis
       Summary

Chapter 13 – The Management Control Process
      Essential Elements
      The Budgeting Process
      Zero-Base Budgeting
      Benchmarking at the Departmental Level
      Summary

Chapter 14 – Cost Variance Analysis
      Cost Control
      Investigation of Variances
      Variance Analysis Calculations
      Variance Analysis in Budgetary Settings
      Variance Analysis in Managed Care Settings
      Summary

Chapter 15 – Financial Mathematics
      Single-Sum Problems
      Annuity Problems
      Summary

Chapter 16 – Capital Project Analysis
      Participants in the Analytical Process
      Classification of Capital Expenditures
      The Capital Project Decision-Making Process
      Justification of Capital Expenditures
      Discounted Cash-Flow Methods
      Selection of the Discount Rate
      Valuation
      Summary

Chapter 17 – Consolidations & Mergers
      Valuations issues and Methodology
      Advantages and Disadvantages
      Alternative Corporate Structures
      Regulatory Issues
      Tax Implications

Chapter 18 – Capital Formation
      Equity Financing
      Long-Term Debt Financing
      Alternative Debt Financing Sources
      New Developments
      Early Retirement of Debt
      Summary
Chapter 19 – Working Capital and Cash Management
      Cash and Investment Management Structure
      Management of Working Capital
      Short-Term Bank Financing
      Investment of Cash Surpluses
      Summary

Chapter 20 – Developing the Cash Budget
      Determining Required Cash and Investment Reserves
      Sources and Uses of Cash
      Preparing the Cash Budget
      Summary

				
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Description: Essentials of Health Care Finance, 5th Edition By William O. Cleverley and Andrew E. Cameron Table of Contents Chapter 1 - Corporate Finance in the Health Care Industry ...