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007cr cnu---unuuu
008200919s2020 xx o ||| 0 eng d
019 ▼a 1190723832 ▼a 1191154669
020 ▼a 1284196194
020 ▼a 9781284196191 ▼q (electronic bk.)
020 ▼z 1284196186
020 ▼z 9781284196184
035 ▼a 2576724 ▼b (N$T)
035 ▼a (OCoLC)1195456885 ▼z (OCoLC)1190723832 ▼z (OCoLC)1191154669
040 ▼a EBLCP ▼b eng ▼c EBLCP ▼d YDX ▼d N$T ▼d 248032
049 ▼a MAIN
050 4 ▼a RA971.3
08204 ▼a 362.1068/1 ▼2 23
1001 ▼a Ross, Thomas K.
24510 ▼a Practical Budgeting for Health Care ▼h [electronic resource] : ▼b A Concise Guide.
260 ▼a Burlington : ▼b Jones & Bartlett Learning, LLC, ▼c 2020.
300 ▼a 1 online resource (304 p.)
500 ▼a Description based upon print version of record.
5050 ▼a 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
5058 ▼a 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
5058 ▼a 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
5058 ▼a 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
5058 ▼a 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
590 ▼a Added to collection customer.56279.3
650 0 ▼a Health services administration.
650 0 ▼a Health facilities ▼x Finance.
655 4 ▼a Electronic books.
77608 ▼i Print version: ▼a Ross, Thomas K. ▼t Practical Budgeting for Health Care : A Concise Guide ▼d Burlington : Jones & Bartlett Learning, LLC,c2020 ▼z 9781284196184
85640 ▼3 EBSCOhost ▼u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2576724
938 ▼a ProQuest Ebook Central ▼b EBLB ▼n EBL6313485
938 ▼a YBP Library Services ▼b YANK ▼n 16898899
938 ▼a EBSCOhost ▼b EBSC ▼n 2576724
990 ▼a 관리자
994 ▼a 92 ▼b N$T