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Practical Budgeting for Health Care : A Concise Guide [electronic resource]

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자료유형E-Book
개인저자Ross, Thomas K.
서명/저자사항Practical Budgeting for Health Care[electronic resource] :A Concise Guide.
발행사항Burlington : Jones & Bartlett Learning, LLC, 2020.
형태사항1 online resource (304 p.)
소장본 주기Added to collection customer.56279.3
ISBN1284196194
9781284196191


일반주기 Description based upon print version of record.
내용주기Cover Page -- Title Page -- Copyright Page -- Brief Contents -- Contents -- Preface -- CHAPTER 1 Healthcare Finance and Managerial Control Over Expenses -- Introduction -- U.S. Healthcare Expenditures and Outcomes -- The Role of Budgeting in an Organization -- Essentials of Accounting I: Accounting Equations -- The Budgeting Process -- Planning -- Estimation of Budget Year Revenues and Expenses -- Facilitation and Control -- Evaluation -- Systems and Budgets -- Budgeting Systems -- Summary -- CHAPTER 2 Building a Basic Budget-Incremental Budgeting -- Introduction
Essentials of Accounting II: The Chart of Accounts and Financial Statements -- The Chart of Accounts -- Financial Statements -- The Incremental Budgeting Process -- Starting the Budgeting Process -- Building an Incremental Budget -- The Story Behind the Numbers -- Summary -- CHAPTER 3 Accounting for Change-Forecasting -- Introduction -- The Role of Output Forecasts in Budget Building -- Changes in Demand and Output -- Changes in Input Prices and Reimbursement -- Input Prices -- Reimbursement -- Changes in Input Use -- Forecasting -- Compound Growth Rate Forecasts -- Moving Average Forecasts
Qualitative Forecasts -- Summary -- CHAPTER 4 Incorporating Actual Output into the Budget-Flexible Budgeting -- Introduction -- The Flexible Budgeting Process -- Building a Flexible Budget Based on Forecasted Output -- Restating the Flexible Budget for Actual Output -- The Story behind the Numbers -- Summary -- CHAPTER 5 Managing the Budget-Variance Analysis -- Introduction -- Assessing Departmental Performance: Cost and Volume Variances -- Identifying the Causes of Cost Variances: Efficiency, Intensity, and Price Variances -- Identifying Variances to Examine -- Summary
CHAPTER 6 Replacing and Adding Assets-Capital Budgeting -- Introduction -- Calculating the Value of Money Received in the Future, Time Value of Money -- Present Value -- Future Value -- Present Value of an Annuity -- Future Value of an Annuity -- Unequal Cash Flows -- Selecting the Discount Rate and Method to Rank Investments -- Selecting the Discount Rate -- Selecting a Method to Rank Investments -- Assessing the Return on Capital Investments -- The Capital Budgeting Process -- Incorporation of Capital Budgeting Results into Operating Budget -- Post-Expenditure Review -- Summary
CHAPTER 7 Leveraging Financial Information to Improve Performance and Outcomes -- Introduction -- Finance and the Roles of Senior and Department Managers -- Building a Budget -- Financial Analytics for Reducing Waste and Enhancing Outcomes -- Financial Ratios -- Operating Indicators -- Identifying and Reducing Waste -- Maximizing the Value of Healthcare Services -- Summary -- Answer Key -- Glossary -- Index
일반주제명Health services administration.
Health facilities -- Finance.
언어영어
기타형태 저록Print version:Ross, Thomas K.Practical Budgeting for Health Care : A Concise GuideBurlington : Jones & Bartlett Learning, LLC,c20209781284196184
대출바로가기https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2576724

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