Written for health care administrators with little accounting or
finance background, this book provides a readable, easily
understood overview of health care finance. Hy fully discusses
accounting concepts, working capital, rate setting, cost analysis,
accounts receivable, revenue sources, and inventory management. The
abundant use of figures facilitates the understanding of complex
financial concepts such as the financial functions involved with
implementing operational and capital budgets, managing different
types of accounts, determining costs, and setting prices. The aim
throughout is to acquaint readers with the concepts involved and
enable them to communicate effectively with finance officials.
In addition to thorough coverage of health care finance issues,
the book also deals with some functions not normally covered in
texts on the subject. These include both a thorough exploration of
various types of revenue sources and an explanation of techniques
used to cut costs associated with inventories, thereby saving
organizations money. Especially valuable are appendices which
illustrate two different procedures for estimating volume--the
heart of financial forecasting. Practicing health care
administrators whose job requires financial proficiency as well as
students with no financial training will find this book an
indispensable resource.
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