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Financial Management of Health Care Organizations
Fourth Edition
This thoroughly revised and updated fourth edition of Financial Management of Health Care Organizations offers an introduction to the tools and techniques of health care financial management. The book covers a wide range of topics including information on the health care system and evolving reimbursement methodologies; health care accounting and financial statements; managing cash, billings, and collections; the time value of money and analyzing and financing major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing.
With passage and ongoing implementation of the Affordable Care Act, this new edition features a cutting-edge view of today's health care landscape and beyond. It includes a wealth of fresh examples of financial statements for both private non-profit hospitals and investor-owned hospital management companies. The authors discuss the newest developments in the healthcare landscape to help the reader to assess risk, outline changes in bad debt and charity care, explore the role of financial statements, and assess the development of the cost of capital. This important resource also offers information on budgeting and cost centers, valuing physician practices, and GPO contracts. In addition, calculation of effective annual interest rate, application of the time value of money in perspectives, and a robust explanation of past as well as new payments systems are presented.
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