자료유형 | E-Book |
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개인저자 | Ross, Thomas K. |
서명/저자사항 | Practical Budgeting for Health Care[electronic resource] :A Concise Guide. |
발행사항 | Burlington : Jones & Bartlett Learning, LLC, 2020. |
형태사항 | 1 online resource (304 p.) |
소장본 주기 | Added to collection customer.56279.3 |
ISBN | 1284196194 9781284196191 |
일반주기 |
Description based upon print version of record.
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내용주기 | Cover 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 |
일반주제명 | Health services administration. Health facilities -- Finance. |
언어 | 영어 |
기타형태 저록 | Print version:Ross, Thomas K.Practical Budgeting for Health Care : A Concise GuideBurlington : Jones & Bartlett Learning, LLC,c20209781284196184 |
대출바로가기 | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2576724 |
인쇄
No. | 등록번호 | 청구기호 | 소장처 | 도서상태 | 반납예정일 | 예약 | 서비스 | 매체정보 |
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1 | WE00019303 | 362.1068/1 | 가야대학교/전자책서버(컴퓨터서버)/ | 대출가능 |