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Healthcare finance : an introduction to accounting and financial management /

Main Author: Gapenski, Louis C.
Format: Book
Language:English
Published: Chicago, IL : Arlington, VA : Health Administration Press ; Association of University Programs in Health Administration, ©2008.
Edition:4th ed.
Subjects:
Health facilities > Finance
Health facilities > Accounting
Financial Management, Hospital.
Accounting.
Capital Financing.
Health Facilities > economics.
MEDICAL > Administration.
MEDICAL > Practice Management & Reimbursement.
Health facilities > Accounting.
Health facilities > Finance.
Gezondheidszorg.
Online Access:http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=211072
Table of Contents:
  • Introduction to healthcare finance
  • The financial environment
  • Financial accounting basics and the income statement
  • The balance sheet and statement of cash flows
  • Managerial accounting basics, cost behavior, and profit analysis
  • Cost allocation
  • Pricing and service decisions
  • Planning and budgeting
  • Time value analysis
  • Financial risk and required return
  • Long-term debt financing
  • Equity financing
  • Capital structure and the cost of capital
  • The basics of capital budgeting
  • Project risk assessment and incorporation
  • Current asset management and financing
  • Financial condition analysis
  • Lease financing and business valuation
  • Distributions to owners: bonuses, dividends, and repurchases
  • Capitation, rate setting, and risk sharing.

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