The essential concepts of both accounting and financial management are covered in this best-selling healthcare finance book. Through clear explanations, numerous examples, and realistic practice problems, it arms future managers with the grounding they need to make financially sound decisions for their healthcare organizations. This thoroughly updated edition provides more emphasis on the unique marketplace for healthcare services and additional examples from nonhospital settings, including medical practices, clinics, home health agencies, nursing homes, and managed care organizations. Particular content changes include: Expanded discussion of health insurance, reimbursement methodologies, and the impact of healthcare reform on provider behavior A new presentation of managerial accounting material that follows a more logical progression of concepts, emphasizing the level of analysis (organization, department, service) rather than techniques Coverage of three service-line costing methods: cost-to-charge ratio, relative value unit, and activity-based costing. Plus, an introduction to time-driven activity-based costing, a method for costing at the patient level. Updated financial accounting formats that conform to the latest American Institute of Certified Public Accountants guidance Increased coverage of the revenue cycle This edition also features a more user-friendly layout and additional end-of-chapter practice problems. Online student resources include: A chapter on lease financing and business valuation (previously included in the book) A chapter on distributions to owners: bonuses, dividends, and repurchases
Healthcare Finance: An Introduction to Accounting and Financial Management, Sixth Edition Ebook
By: Louis C. Gapenski
Publisher:
Health Administration Press
Print ISBN: 9781567937411, 1567937411
eText ISBN: 9781567937428, 156793742X
Edition: 6th
Copyright year: 2016
Format: PDF