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1732409 Pointer, Dennis D.; Stillman, Dennis M.:
Essentials of Health Care Organization Finance
A Primer for Board Members
Preis:   € 57,90

Einband: Gb
Auflage: 1. Auflage
Verlag: John Wiley & Sons San Francisco
Erscheinungsdatum: 10/2004
Seiten: 208 S.

ISBN-10: 0-7879-7403-X   
ISBN-13: 978-0-7879-7403-9


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Beschreibung
"Finally! The book that all health care board members needed but were afraid to ask for! Those dark days of staring at incomprehensible numbers during board meetings, of nervous nodding when their financially-literate brethren make comments or ask questions, of voting on things that they do not understand are gone! This book is long overdue and should be read by every trustee who is not a finance professional."
--James E. Orlikoff, president, Orlikoff & Associates, Inc. and executive director, American Governance & Leadership Group
Accounting for $1.4 trillion in expenditures (13.7 percent of gross domestic product), health care is one of the nation's largest and fastest growing industries. This concise, expertly written primer on health care organization finance is a nuts and bolts guide to what has become every hospital's most sensitive topic. Health care organization board members must possess basic financial competence to govern effectively. This book will help them acquire, easily and painlessly, the basic financial literacy essential for discharging their roles and fulfilling their fiduciary duties.
Inhalt
List of Exhibits.
Foreword.
Preface.
About the Authors.
1. Governing.
Obligations.
Responsibilities.
Roles.
Governance Work.
Governance "Enablers".
In the Boardroom.
2. Financial Responsibilities.
Objectives.
Plans.
Monitoring and Assessing.
Controls and the Audit.
Organization.
In the Boardroom.
3. Health Care Industry Financial Structure and Dynamics.
The Big Picture.
Health Insurance.
Voluntary Health Insurance.
Social Insurance (Medicare).
Welfare Insurance (Medicaid).
Health Maintenance Organizations.
4. Accounting Basics.
Accounting Principles.
Accounting Entity.
Accounting Period.
Monetary Unit.
Objectivity.
Accrual Accounting.
Materiality.
Full Disclosure and Transparency.
Conservatism, Consistency, and Comparability.
Accounting Value.
Accounting Equation.
Revenues.
Expenses.
Summary.
5. Reading Financial Statements.
Revenue/Expense Summary.
Balance Sheet.
Statement of Cash Flows.
In the Boardroom.
6. Analyzing Financial Statements and Overseeing Financial Performance.
Horizontal and Vertical Analyses.
Ratio Analysis.
Financial Oversight.
In the Boardroom.
7. Looking Forward: Vision, Strategies, Financial Plans, and Budgets.
The Vision and Strategic Planning.
Financial Planning.
Budgeting.
In the Boardroom.
8. Source of Funds: Financing.
Capital Structure.
Creditworthiness.
Long-Term Debt Financing.
In the Boardroom.
9. Use of Funds: Capital Investment.
Approaches.
Types of Capital Investment.
Financial Analysis of Capital Projects.
In the Boardroom.
10. Financial Integrity and Credibility.
Audit Committee.
The Audit.
Internal Controls.
Emerging Expectations and Standards.
In the Boardroom.
11. The Finale.
Admonitions.
Checklist.
Resources.
Appendix A: E. Polley Francis Hospital, Traditionally Configured Financial Statements.
Appendix B: Executive Summary of Sarbanes-Oxley Act Provisions and NYSE Governance Rules.
Appendix C: E. Polley Francis Hospital, Illustrative Code-of-Conduct Provisions.
Index.
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