Financial management of health care organizations :
[Book]
an introduction to fundamental tools, concepts, and applications /
William N. Zelman [and others].
2nd ed.
Malden, MA :
Blackwell,
2003.
xxvii, 509 pages :
illustrations ;
26 cm
Includes bibliographical references and index.
1. The Context of Health Care Financial Management -- 2. Health Care Financial Statements -- 3. Principles and Practices of Health Care Accounting -- 4. Financial Statement Analysis -- 5. Working Capital Management -- 6. The Time Value of Money -- 7. The Investment Decision -- 8. Capital Financing for Health Care Providers -- 9. Using Cost Information to Make Special Decisions -- 10. Budgeting -- 11. Responsibility Accounting -- 12. Provider Cost Finding Methods -- 13. Provider Payment Systems.
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This new 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. Avoiding complicated formulas and using numerous spreadsheet examples, its pedagogy includes: more advanced information in chapter appendices for those who want to go beyond the basics; a detailed outline beginning each chapter; a summary concluding each chapter; and 'perspectives', real-world situations and events which illustrate concepts discussed in the chapters.