MARC Record from marc_nuls

LEADER: 04148cam 22003134a 4500
001 9922046750001661
005 20150423142046.0
008 990629s2000 mdua b 001 0 eng
010 $a 99038261
016 7 $a100940320$2DNLM
019 $a43772402
020 $a0834212064
035 $a(CSdNU)u99729-01national_inst
035 $a(OCoLC)41924755
035 $a(Sirsi) 01-AAM-5834
040 $aDLC$cDLC$dNLM$dOrPss
042 $apcc
050 00 $aRA971.3$b.B353 2000
100 1 $aBaker, Judith J.
245 10 $aHealth care finance :$bbasic tools for nonfinancial managers / $cJudith J. Baker, R.W. Baker.
260 $aGaithersburg, Md. :$bAspen,$c2000.
300 $axiv, 263 p. :$bill. ;$c26 cm.
504 $aIncludes bibliographical references and index.
505 0 $aHealth Care Finance Overview -- The History -- The Concept -- Viewpoints -- Why Manage? -- The Elements of Financial Management -- The Organization's Structure -- Two Types of Accounting -- What Does the Health Care Manager Need To Know? -- How the System Works in Health Care -- The Information Flow -- Basic System Elements -- The Annual Management Cycle -- Managerial Accounting and Financial Analysis -- Revenues (Inflow) -- Receiving Revenue for Services -- Sources of Health Care Revenue -- Grouping Revenue for Planning and Control -- Expenses (Outflow) -- Disbursements for Services -- Grouping Expenses for Planning and Control -- Cost Reports as Influencers of Expense Formats -- Cost Classifications -- Distinction between Direct and Indirect Costs -- Examples of Direct Cost and Indirect Cost -- Responsibility Centers -- Distinction between Product and Period Costs -- Cost Behavior and Break-Even Analysis -- Distinction between Fixed, Variable, and Semivariable Costs -- Examples of Variable and Fixed Costs -- Analyzing Mixed Costs -- Contribution Margin, CVP and PV Ratios -- Staffing: The Manager's Responsibility -- Staffing Requirements -- FTEs for Annualizing Positions -- Number of Employees Required To Fill a Position: Another Way to Calculate FTEs -- Tying Cost to Staffing -- Comparative Data and Forecasts -- Comparative Data -- Forecasts -- Budgeting and Variance Analysis -- Budgets -- Variance Analysis -- The Time Value of Money -- Purpose -- Unadjusted Rate of Return -- Present-Value Analysis -- Internal Rate of Return -- Payback Period -- Evaluations -- Financial Management Tools -- Reporting -- Understanding the Major Reports -- Balance Sheet -- Statement of Revenue and Expense -- Statement of Changes in Fund Balance/Net Worth -- Statement of Cash Flows -- Subsidiary Reports -- Financial and Operating Ratios as Performance Measures -- The Importance of Ratios -- Liquidity Ratios -- Solvency Ratios -- Profitability Ratios -- Other Types of Performance Measures -- Importance of a Variety of Performance Measures -- Adjusted Performance Measures over Time -- Benchmarking -- Economic Measures -- Measurement Tools -- Case Study: Metropolis Health System -- Meeting the Challenge of Cost Containment: A Case Study Using Variance Analysis -- Mini-Case Studies -- Mini-Case Study 1: Using Financial Ratios and Interpreting Credit Analysis in Hospitals and Nursing Homes -- Hospital Finance -- Credit Analysis of a Skilled Nursing Facility -- Credit Analysis of Nonprofit Continuing Care Retirement Communities -- Mini-Case Study 2: Changing Economic Realities in the Health Care Setting: A Physician's Office Teaching Case That Includes Specifics on Changing Payment Levels -- Improving Patient Care in a Changing Environment: A Teaching Case -- RBRVS--1999 Update -- Mini-Case Study 3: The Economic Significance of Resource Misallocation: A Finance and Operations Problem in the Women, Infants, and Children Public Health Program -- Client Flow through the Women, Infants, and Children Public Health Program.
650 0 $aHealth facilities$xFinance$vCase studies.
650 0 $aHealth facilities$xAccounting$vCase studies.
700 1 $aBaker, R. W.
948 $a01/15/2002$b01/15/2002
999 $aRA 971.3 B353 2000$wLC$c1$i31786101504238$d3/23/2010$e3/2/2010 $f6/1/2004$g1$lCIRCSTACKS$mNULS$n5$rY$sY$tBOOK$u1/15/2002