Fundamentals of health care financial management: a practical guide to fiscal issues and activities
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
San Francisco
Jossey-Bass
2008
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 488 S. graph. Darst. |
| ISBN: | 9780787997502 |
Internformat
MARC
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| 245 | 1 | 0 | |a Fundamentals of health care financial management |b a practical guide to fiscal issues and activities |c Steven Berger |
| 250 | |a 3. ed. | ||
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Datensatz im Suchindex
| _version_ | 1804137700412882944 |
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| adam_text | CONTENTS
Tables, Figures, and Exhibits ix
Preface xvi
Acknowledgments xix
The Author xxi
CHAPTER ONE: JANUARY 1
What Is Health Care? 4
What Is Management? 6
What Is Financial Management? 7
Why Is Financial Management Important? 8
Ridgeland Heights Medical Center: The Primary Statistics 9
Pro Forma Development 15
Living with the Finance Committee and Board
of Directors Calendar 32
Year-End Closing 35
CHAPTER TWO: FEBRUARY 43
Accounting Principles and Practices 45
Objectives of Financial Reporting 47
Basic Accounting Concepts 48
Basic Financial Statements of a Health Care
Organization 50
Uses of Financial Information 51
The Financial Statements 52
Preparing for the Auditors 70
Analysis of Sensitive Accounts 72
February Finance Committee Special Reports 74
V
VI Contents
CHAPTER THREE: MARCH 81
Strategic Financial Planning: Five-Year Projections 84
RHMC Strategic Financial Planning 88
Ratio Analysis 95
The Capital Plan and Its Relationship to the
Strategic Plan 109
CHAPTER FOUR: APRIL 116
Medicare and Medicaid Net Revenue Concepts 120
Calculation of Medicare and Medicaid Contractual
Adjustments 126
Implications of the Balanced Budget Act of 1997 136
Implication of the Medicare Modernization
Act of 2003 143
Managed Care Net Revenue Concepts 146
Preparation of the Medicare and Medicaid Cost Report 153
Ratio of Costs to Charges 158
Presentation of the Audited Financial Statements to
the Finance Committee 160
CHAPTER FIVE: MAY 164
Fundamentals of Revenue Cycle Management 166
Patient Registration: To Which Division Should
It Report? 181
Calculation of the Allowance for Doubtful Accounts
and Bad-Debt Expense 183
Calculation of the Allowance for Contractual
Adjustments 189
CHAPTER SIX: JUNE 194
Budget Preparation: The Beginning 196
Budget Calendar 197
Volume Issues 207
Contents VI i
Capital Budgeting: June 211
Accounting and Finance Department Responsibilities 219
June Finance Committee Special Agenda Items 223
CHAPTER SEVEN: JULY 227
Budget Preparation: The Middle Months 229
Capital Budgeting: July 253
Regulatory and Legal Environment 255
Other Regulatory and Business Compliance Issues 259
Corporate Compliance 259
Accreditation Issues 262
Patient Satisfaction Issues 264
CHAPTER EIGHT: AUGUST 267
Capital Budget: August 269
Operating Budget 280
Budget Variance Analysis 283
Budget Variance Parameters 287
Flexible Budgeting 287
Cost Accounting and Analysis 289
August Finance Committee Special Agenda Items 296
CHAPTER NINE: SEPTEMBER 301
Operating Budget 304
Capital Budget: September 319
Cash Budget 319
Physician Practice Management Issues 323
CHAPTER TEN: OCTOBER 343
Information Systems Implications for Health Care
Financial Management 345
Information Technology Strategic Plan Initiatives 349
HIPAA Implementation Issues 351
Viii Contents
Selection of a New Health Care Information System 353
Budget Presentation to the Board Finance Committee 362
October Finance Committee Special Agenda Items 385
CHAPTER ELEVEN: NOVEMBER 387
Preparation of the Budget Results and Delivery to
the Department Managers 390
Budgeting and Spreading Contractual Adjustments
by Department 394
Issues Involving RHMC s Cost Structure 395
How to Improve the Organization s Cost Structure 401
Supply Chain Management in Health Care 411
Benefits of Tax Status for Health Care Organizations 415
Preparation and Implications of the Annual
IRS 990 Report 419
CHAPTER TWELVE: DECEMBER 426
Getting Ready for Year-End Reporting—Again 431
Open-Heart Surgery Pro Forma 432
December Finance Committee Special Agenda Items 448
Looking into the Future of Health Care Finance 452
References 469
Index 472
TABLES, FIGURES, AND
EXHIBITS
TABLES
1.1 2007 Actual and 2008 Budgeted Inpatient Volumes,
Ridgeland Heights Medical Center 11
1.2 2007 Actual and 2008 Budgeted Outpatient Visits,
Ridgeland Heights Medical Center 12
1.3 Pro Forma of Proposed MRI Service: Financial and
Volume Assumptions, Ridgeland Heights Medical
Center, July 2005 17
1.4 Proposed MRI Service: Pro Forma Statement
of Revenues and Expenses, Ridgeland Heights Medical
Center, July 2005 25
1.5 MRI Service: Annual Statement of Revenues and
Expenses, Ridgeland Heights Medical Center,
January 2008 28
2.1 Basic Financial Statements of a Health Care
Organization 50
2.2 Balance Sheet, Ridgeland Heights Medical Center,
December 31, 2007 53
2.3 Statement of Operations, Ridgeland Heights
Medical Center, Year to Date Ending December 31,
2006 and 2007 57
2.4 Comparison of Straight-Line and Accelerated
Depreciation Methods 63
2.5 Statement of Changes in Unrestricted Net Assets,
Ridgeland Heights Medical Center, Year to Date Ended
December 31, 2006 and 2007 67
2.6 Statement of Cash Flows, Ridgeland Heights Medical
Center, Year to Date Ended December 31,2006 and 2007 67
ix
X Tables, Figures, and Exhibits
2.7 Analysis of Ridgeland Heights Medical Center
Thirty-Year Bond Debt, 1995-2007 76
3.1 Current and Projected Payer Mix 91
3.2 Summary of Managed Care Discounts on Gross Charges 93
3.3 Key Hospital Financial Statistics and Ratio Medians,
Ridgeland Heights Medical Center, December 2006 100
3.4 Analysis of FTEs per APD Versus Salary, Wages, and
Fringe Benefits as a Percentage of Net Revenues,
Ridgeland Heights Medical Center, Years Ended
2005-2007 106
3.5 Five-Year Capital Budget, Ridgeland Heights
Medical Center HO
4.1 Payer Mix: RHMC Compared to National Averages
for Hospitals 120
4.2 Stepdown Costs, Ridgeland Heights Medical Center,
Twelve Months Ended December 31,2007 156
5.1 Detailed Analysis of the Allowance for Doubtful
Accounts (ADA), Ridgeland Heights Medical Center,
Month Ended December 31, 2007 185
5.2 Analysis of ADA, Bad-Debt Expense, and Bad-Debt
Write-Offs, Ridgeland Heights Medical Center, Twelve
Months Ended December 31,2007 188
5.3 Analysis for the Allowance for Contractual Adjustments
(ACA), Ridgeland Heights Medical Center, Month
Ended December 31, 2007 190
6.1 RHMC 2008 Projected and 2009 Budgeted Inpatient
Volumes 212
6.2 RHMC 2008 Projected and 2009 Budgeted Outpatient
Visits 213
7.1 Revenue and Contractual Analysis, Ridgeland
Heights Medical Center, 2008 Projected and
2009 Budget 234
7.2 Divisional FTE Summary, Ridgeland Heights Medical
Center, Budget Year Ending December 31,2009 238
7.3 Fringe Benefit Expenses, Ridgeland Heights Medical
Center, Budget Year Ending December 31, 2009 241
Tables, Figures, and Exhibits XI
7.4 Preliminary Budgeted Statement of Operations,
Ridgeland Heights Medical Center, Budget Year to
Date Ending December 31, 2009 244
7.5 Closing the Gap Analysis, Ridgeland Heights
Medical Center, 2009 Budget 251
8.1 Summary of 2009 Capital Budget Requests 271
8.2 2009 Proposed Capital Budget Funding Summary 276
8.3 Inputs for Calculating Procedure-Level Unit Costs
for a CT Scan of the Abdomen 292
8.4 Outputs for Calculating Procedure-Level Unit
Costs for a CT Scan of the Abdomen 295
8.5 2009 Budget Assumptions, Ridgeland Heights
Medical Center 298
9.1 Preliminary Budgeted Statement of Operations,
Ridgeland Heights Medical Center, Budget Year
Ending December 31, 2009 307
9.2 Final Closing the Gap Analysis, Ridgeland Heights
Medical Center, 2009 Budget 312
9.3 Final Draft of the Preliminary Budgeted Statement
of Operations, Ridgeland Heights Medical Center,
Budget Year Ending December 31, 2009 314
9.4 2009 Cash Budget for Selected Weeks, Ridgeland
Heights Medical Center 324
9.5 Physician Development Key Success Factors,
Ridgeland Heights Medical Center, Month and
Year to Date Ended September 30, 2008. 339
10.1 Information Technology Capital Expenses for
Computer Installation, Ridgeland Heights Medical
Center, 2006-2008 358
10.2 Cash Inflows and Outflows, Ridgeland Heights
Medical Center 363
10.3 Preliminary Budgeted Statement of Operations,
Ridgeland Heights Medical Center, Year Ending
December 31, 2009 368
10.4 Ratio Analysis and Key Success Factors, Ridgeland
Heights Medical Center, 2009 Proposed Budget 371
Xii Tables, Figures, and Exhibits
10.5 Key Volume Assumptions and Gross Revenue
Percentage, Ridgeland Heights Medical Center, 2009
Proposed Budget 375
10.6 Analysis of Revenue and Contractual Allowances,
Ridgeland Heights Medical Center, 2009 Proposed
Budget 378
10.7 Staffing Expenses and FTE Analysis, Ridgeland
Heights Medical Center, 2009 Proposed Budget 381
11.1 2009 Monthly Budget Spread, Radiology Department,
Ridgeland Heights Medical Center 392
11.2 Monthly Spread of Budgeted Contractual Adjustments,
Ridgeland Heights Medical Center, Budget Year
Ending December 31, 2009 396
11.3 Utilization Analysis of DRG 89, Pneumonia 407
11.4 Tax Benefits Accruing to Ridgeland Heights Medical
Center Owing to Its Status as a Not-for-Profit Health
Care Organization 417
11.5 Quantifiable Community Benefits Report, Ridgeland
Heights Medical Center, Year Ended
December 31, 2008 421
12.1 Cardiac Surgery Program, Ridgeland Heights
Medical Center: Projected Cardiac Procedures,
Gross Revenues, and Net Reimbursements,
Years 1-5 434
12.2 Cardiac Surgery Program, Ridgeland Heights Medical
Center: Summary of Assumptions 440
12.3 RHMC Cardiac Surgery Program Income Statement
Pro Forma 443
12.4 National Health Expenditures, 2004-2016 457
FIGURES
1.1 National Health Expenditures, 1960-2004 5
4.1 Medicare Expenditures and Enrollees, 1967-2005 124
4.2 Medicaid Expenditures and Enrollees, 1972-2003 124
4.3 Death Rate per 100,000 Resident Population Aged
Sixty-Five to Seventy-Four 126
Tables, Figures, and Exhibits XI11
4.4 Medicaid Recipients by Category, 1972-2003 135
4.5 Medicaid Recipients and Payments by Category, 2003 136
4.6 Change in Health Care Industry Revenues, 1997-1998 139
4.7 Median Hospital Operating Margins and Net Margins,
2001-2006 145
4.8 Managed Care in the United States, 1976-2005 147
5.1 The Hospital Revenue Cycle 168
10.1 Estimated IT Spending as a Percentage of
Operating Costs 347
10.2 Potential IT Spending in Health Care 348
10.3 Application Areas Considered Most Important over
the Next Two Years 356
10.4 Financial Trends, Ridgeland Heights Medical Center,
2005-2009 384
11.1 Ridgeland Heights Medical Center Expense per
Adjusted Discharge (EPAD) Compared to the
Benchmark Median for Similar Medical Centers with
100 to 250 Beds 401
11.2 Analysis of CT Scans, DRG 89, Pneumonia, Subset
No Substantial CCs or Moderate CCs, for the Twelve
Months Ended December 31, 2007 408
EXHIBITS
1.1 Analysis of Fringe Benefits Percentage, Ridgeland
Heights Medical Center 24
1.2 Annual Finance Committee Agenda, Ridgeland Heights
Medical Center 33
1.3 Year-End Accounting Procedures, Ridgeland Heights
Medical Center, December 31, 2008 36
2.1 Selected Bond Repayment Ratios 75
2.2 RHMC 2007 Health Insurance Information 79
3.1 Additional Financial Ratio Formulas 97
3.2 Operating Ratio Formulas 104
4.1 Medicare Payment Methodologies 128
4.2 Summary of APC Types, January 1,2007 132
Xiv Tables, Figures, and Exhibits
4.3 Medicare and Medicaid Cost Report: Major Elements
and Index of Worksheets 154
5.1 Office of Inspector General Work Plan: Selected
Areas for Review in Billing and Claims Processing,
Fiscal Year 2007 174
5.2 RHMC Balanced Scorecard Measures for the Patient
Accounting Department 179
6.1 Steps in the Process of Preparing an Operating Plan
and Budget i98
6.2 Ridgeland Heights Medical Center 2009 Operating
Budget Calendar 201
6.3 When Should the Budget Be Presented to the Board
of Directors for Approval? 205
6.4 Ridgeland Heights Medical Center 2009 Capital
Budget Calendar 215
6.5 RHMC Pension Status: 2008 Actuarial Report 225
7.1 Pros and Cons of Top-Down and Bottom-Up Budgeting 231
7.2 Office of Inspector General Work Plan: Selected Areas
for Review (Excluding Billing and Claims Processing),
Fiscal Year 2007 258
8.1 RHMC Pool Evaluators 275
8.2 Departmental Monthly Variance Report 285
8.3 Sample INSIGHTS Automated E-Mail Alert 286
8.4 Sample of Flexible Budgeting and Monitoring Outcomes
with Volume Changes 288
8.5 Common Statistical Allocation Bases for Developing
Indirect Cost Centers 293
9.1 2010 Capital and Operating Budget Planning Calendar,
Ridgeland Heights Medical Center 320
9.2 Categories of Medical Staff at Ridgeland Heights
Medical Center 330
10.1 Table of Contents, 2009 Proposed Budget 364
10.2 CEO s Memorandum to the Board of Directors 366
10.3 Salary Reconciliation, Ridgeland Heights Medical
Center, 2009 Proposed Budget 382
12.1 Professional Liability Self-Insurance Status: Premium
Update 449 {
|
| adam_txt |
CONTENTS
Tables, Figures, and Exhibits ix
Preface xvi
Acknowledgments xix
The Author xxi
CHAPTER ONE: JANUARY 1
What Is Health Care? 4
What Is Management? 6
What Is Financial Management? 7
Why Is Financial Management Important? 8
Ridgeland Heights Medical Center: The Primary Statistics 9
Pro Forma Development 15
Living with the Finance Committee and Board
of Directors' Calendar 32
Year-End Closing 35
CHAPTER TWO: FEBRUARY 43
Accounting Principles and Practices 45
Objectives of Financial Reporting 47
Basic Accounting Concepts 48
Basic Financial Statements of a Health Care
Organization 50
Uses of Financial Information 51
The Financial Statements 52
Preparing for the Auditors 70
Analysis of Sensitive Accounts 72
February Finance Committee Special Reports 74
V
VI Contents
CHAPTER THREE: MARCH 81
Strategic Financial Planning: Five-Year Projections 84
RHMC Strategic Financial Planning 88
Ratio Analysis 95
The Capital Plan and Its Relationship to the
Strategic Plan 109
CHAPTER FOUR: APRIL 116
Medicare and Medicaid Net Revenue Concepts 120
Calculation of Medicare and Medicaid Contractual
Adjustments 126
Implications of the Balanced Budget Act of 1997 136
Implication of the Medicare Modernization
Act of 2003 143
Managed Care Net Revenue Concepts 146
Preparation of the Medicare and Medicaid Cost Report 153
Ratio of Costs to Charges 158
Presentation of the Audited Financial Statements to
the Finance Committee 160
CHAPTER FIVE: MAY 164
Fundamentals of Revenue Cycle Management 166
Patient Registration: To Which Division Should
It Report? 181
Calculation of the Allowance for Doubtful Accounts
and Bad-Debt Expense 183
Calculation of the Allowance for Contractual
Adjustments 189
CHAPTER SIX: JUNE 194
Budget Preparation: The Beginning 196
Budget Calendar 197
Volume Issues 207
Contents VI i
Capital Budgeting: June 211
Accounting and Finance Department Responsibilities 219
June Finance Committee Special Agenda Items 223
CHAPTER SEVEN: JULY 227
Budget Preparation: The Middle Months 229
Capital Budgeting: July 253
Regulatory and Legal Environment 255
Other Regulatory and Business Compliance Issues 259
Corporate Compliance 259
Accreditation Issues 262
Patient Satisfaction Issues 264
CHAPTER EIGHT: AUGUST 267
Capital Budget: August 269
Operating Budget 280
Budget Variance Analysis 283
Budget Variance Parameters 287
Flexible Budgeting 287
Cost Accounting and Analysis 289
August Finance Committee Special Agenda Items 296
CHAPTER NINE: SEPTEMBER 301
Operating Budget 304
Capital Budget: September 319
Cash Budget 319
Physician Practice Management Issues 323
CHAPTER TEN: OCTOBER 343
Information Systems Implications for Health Care
Financial Management 345
Information Technology Strategic Plan Initiatives 349
HIPAA Implementation Issues 351
Viii Contents
Selection of a New Health Care Information System 353
Budget Presentation to the Board Finance Committee 362
October Finance Committee Special Agenda Items 385
CHAPTER ELEVEN: NOVEMBER 387
Preparation of the Budget Results and Delivery to
the Department Managers 390
Budgeting and Spreading Contractual Adjustments
by Department 394
Issues Involving RHMC's Cost Structure 395
How to Improve the Organization's Cost Structure 401
Supply Chain Management in Health Care 411
Benefits of Tax Status for Health Care Organizations 415
Preparation and Implications of the Annual
IRS 990 Report 419
CHAPTER TWELVE: DECEMBER 426
Getting Ready for Year-End Reporting—Again 431
Open-Heart Surgery Pro Forma 432
December Finance Committee Special Agenda Items 448
Looking into the Future of Health Care Finance 452
References 469
Index 472
TABLES, FIGURES, AND
EXHIBITS
TABLES
1.1 2007 Actual and 2008 Budgeted Inpatient Volumes,
Ridgeland Heights Medical Center 11
1.2 2007 Actual and 2008 Budgeted Outpatient Visits,
Ridgeland Heights Medical Center 12
1.3 Pro Forma of Proposed MRI Service: Financial and
Volume Assumptions, Ridgeland Heights Medical
Center, July 2005 17
1.4 Proposed MRI Service: Pro Forma Statement
of Revenues and Expenses, Ridgeland Heights Medical
Center, July 2005 25
1.5 MRI Service: Annual Statement of Revenues and
Expenses, Ridgeland Heights Medical Center,
January 2008 28
2.1 Basic Financial Statements of a Health Care
Organization 50
2.2 Balance Sheet, Ridgeland Heights Medical Center,
December 31, 2007 53
2.3 Statement of Operations, Ridgeland Heights
Medical Center, Year to Date Ending December 31,
2006 and 2007 57
2.4 Comparison of Straight-Line and Accelerated
Depreciation Methods 63
2.5 Statement of Changes in Unrestricted Net Assets,
Ridgeland Heights Medical Center, Year to Date Ended
December 31, 2006 and 2007 67
2.6 Statement of Cash Flows, Ridgeland Heights Medical
Center, Year to Date Ended December 31,2006 and 2007 67
ix
X Tables, Figures, and Exhibits
2.7 Analysis of Ridgeland Heights Medical Center
Thirty-Year Bond Debt, 1995-2007 76
3.1 Current and Projected Payer Mix 91
3.2 Summary of Managed Care Discounts on Gross Charges 93
3.3 Key Hospital Financial Statistics and Ratio Medians,
Ridgeland Heights Medical Center, December 2006 100
3.4 Analysis of FTEs per APD Versus Salary, Wages, and
Fringe Benefits as a Percentage of Net Revenues,
Ridgeland Heights Medical Center, Years Ended
2005-2007 106
3.5 Five-Year Capital Budget, Ridgeland Heights
Medical Center HO
4.1 Payer Mix: RHMC Compared to National Averages
for Hospitals 120
4.2 Stepdown Costs, Ridgeland Heights Medical Center,
Twelve Months Ended December 31,2007 156
5.1 Detailed Analysis of the Allowance for Doubtful
Accounts (ADA), Ridgeland Heights Medical Center,
Month Ended December 31, 2007 185
5.2 Analysis of ADA, Bad-Debt Expense, and Bad-Debt
Write-Offs, Ridgeland Heights Medical Center, Twelve
Months Ended December 31,2007 188
5.3 Analysis for the Allowance for Contractual Adjustments
(ACA), Ridgeland Heights Medical Center, Month
Ended December 31, 2007 190
6.1 RHMC 2008 Projected and 2009 Budgeted Inpatient
Volumes 212
6.2 RHMC 2008 Projected and 2009 Budgeted Outpatient
Visits 213
7.1 Revenue and Contractual Analysis, Ridgeland
Heights Medical Center, 2008 Projected and
2009 Budget 234
7.2 Divisional FTE Summary, Ridgeland Heights Medical
Center, Budget Year Ending December 31,2009 238
7.3 Fringe Benefit Expenses, Ridgeland Heights Medical
Center, Budget Year Ending December 31, 2009 241
Tables, Figures, and Exhibits XI
7.4 Preliminary Budgeted Statement of Operations,
Ridgeland Heights Medical Center, Budget Year to
Date Ending December 31, 2009 244
7.5 "Closing the Gap" Analysis, Ridgeland Heights
Medical Center, 2009 Budget 251
8.1 Summary of 2009 Capital Budget Requests 271
8.2 2009 Proposed Capital Budget Funding Summary 276
8.3 Inputs for Calculating Procedure-Level Unit Costs
for a CT Scan of the Abdomen 292
8.4 Outputs for Calculating Procedure-Level Unit
Costs for a CT Scan of the Abdomen 295
8.5 2009 Budget Assumptions, Ridgeland Heights
Medical Center 298
9.1 Preliminary Budgeted Statement of Operations,
Ridgeland Heights Medical Center, Budget Year
Ending December 31, 2009 307
9.2 Final "Closing the Gap" Analysis, Ridgeland Heights
Medical Center, 2009 Budget 312
9.3 Final Draft of the Preliminary Budgeted Statement
of Operations, Ridgeland Heights Medical Center,
Budget Year Ending December 31, 2009 314
9.4 2009 Cash Budget for Selected Weeks, Ridgeland
Heights Medical Center 324
9.5 Physician Development Key Success Factors,
Ridgeland Heights Medical Center, Month and
Year to Date Ended September 30, 2008. 339
10.1 Information Technology Capital Expenses for
Computer Installation, Ridgeland Heights Medical
Center, 2006-2008 358
10.2 Cash Inflows and Outflows, Ridgeland Heights
Medical Center 363
10.3 Preliminary Budgeted Statement of Operations,
Ridgeland Heights Medical Center, Year Ending
December 31, 2009 368
10.4 Ratio Analysis and Key Success Factors, Ridgeland
Heights Medical Center, 2009 Proposed Budget 371
Xii Tables, Figures, and Exhibits
10.5 Key Volume Assumptions and Gross Revenue
Percentage, Ridgeland Heights Medical Center, 2009
Proposed Budget 375
10.6 Analysis of Revenue and Contractual Allowances,
Ridgeland Heights Medical Center, 2009 Proposed
Budget 378
10.7 Staffing Expenses and FTE Analysis, Ridgeland
Heights Medical Center, 2009 Proposed Budget 381
11.1 2009 Monthly Budget Spread, Radiology Department,
Ridgeland Heights Medical Center 392
11.2 Monthly Spread of Budgeted Contractual Adjustments,
Ridgeland Heights Medical Center, Budget Year
Ending December 31, 2009 396
11.3 Utilization Analysis of DRG 89, Pneumonia 407
11.4 Tax Benefits Accruing to Ridgeland Heights Medical
Center Owing to Its Status as a Not-for-Profit Health
Care Organization 417
11.5 Quantifiable Community Benefits Report, Ridgeland
Heights Medical Center, Year Ended
December 31, 2008 421
12.1 Cardiac Surgery Program, Ridgeland Heights
Medical Center: Projected Cardiac Procedures,
Gross Revenues, and Net Reimbursements,
Years 1-5 434
12.2 Cardiac Surgery Program, Ridgeland Heights Medical
Center: Summary of Assumptions 440
12.3 RHMC Cardiac Surgery Program Income Statement
Pro Forma 443
12.4 National Health Expenditures, 2004-2016 457
FIGURES
1.1 National Health Expenditures, 1960-2004 5
4.1 Medicare Expenditures and Enrollees, 1967-2005 124
4.2 Medicaid Expenditures and Enrollees, 1972-2003 124
4.3 Death Rate per 100,000 Resident Population Aged
Sixty-Five to Seventy-Four 126
Tables, Figures, and Exhibits XI11
4.4 Medicaid Recipients by Category, 1972-2003 135
4.5 Medicaid Recipients and Payments by Category, 2003 136
4.6 Change in Health Care Industry Revenues, 1997-1998 139
4.7 Median Hospital Operating Margins and Net Margins,
2001-2006 145
4.8 Managed Care in the United States, 1976-2005 147
5.1 The Hospital Revenue Cycle 168
10.1 Estimated IT Spending as a Percentage of
Operating Costs 347
10.2 Potential IT Spending in Health Care 348
10.3 Application Areas Considered Most Important over
the Next Two Years 356
10.4 Financial Trends, Ridgeland Heights Medical Center,
2005-2009 384
11.1 Ridgeland Heights Medical Center Expense per
Adjusted Discharge (EPAD) Compared to the
Benchmark Median for Similar Medical Centers with
100 to 250 Beds 401
11.2 Analysis of CT Scans, DRG 89, Pneumonia, Subset
"No Substantial CCs or Moderate CCs," for the Twelve
Months Ended December 31, 2007 408
EXHIBITS
1.1 Analysis of Fringe Benefits Percentage, Ridgeland
Heights Medical Center 24
1.2 Annual Finance Committee Agenda, Ridgeland Heights
Medical Center 33
1.3 Year-End Accounting Procedures, Ridgeland Heights
Medical Center, December 31, 2008 36
2.1 Selected Bond Repayment Ratios 75
2.2 RHMC 2007 Health Insurance Information 79
3.1 Additional Financial Ratio Formulas 97
3.2 Operating Ratio Formulas 104
4.1 Medicare Payment Methodologies 128
4.2 Summary of APC Types, January 1,2007 132
Xiv Tables, Figures, and Exhibits
4.3 Medicare and Medicaid Cost Report: Major Elements
and Index of Worksheets 154
5.1 Office of Inspector General Work Plan: Selected
Areas for Review in Billing and Claims Processing,
Fiscal Year 2007 174
5.2 RHMC Balanced Scorecard Measures for the Patient
Accounting Department 179
6.1 Steps in the Process of Preparing an Operating Plan
and Budget i98
6.2 Ridgeland Heights Medical Center 2009 Operating
Budget Calendar 201
6.3 When Should the Budget Be Presented to the Board
of Directors for Approval? 205
6.4 Ridgeland Heights Medical Center 2009 Capital
Budget Calendar 215
6.5 RHMC Pension Status: 2008 Actuarial Report 225
7.1 Pros and Cons of Top-Down and Bottom-Up Budgeting 231
7.2 Office of Inspector General Work Plan: Selected Areas
for Review (Excluding Billing and Claims Processing),
Fiscal Year 2007 258
8.1 RHMC Pool Evaluators 275
8.2 Departmental Monthly Variance Report 285
8.3 Sample INSIGHTS Automated E-Mail Alert 286
8.4 Sample of Flexible Budgeting and Monitoring Outcomes
with Volume Changes 288
8.5 Common Statistical Allocation Bases for Developing
Indirect Cost Centers 293
9.1 2010 Capital and Operating Budget Planning Calendar,
Ridgeland Heights Medical Center 320
9.2 Categories of Medical Staff at Ridgeland Heights
Medical Center 330
10.1 Table of Contents, 2009 Proposed Budget 364
10.2 CEO's Memorandum to the Board of Directors 366
10.3 Salary Reconciliation, Ridgeland Heights Medical
Center, 2009 Proposed Budget 382
12.1 Professional Liability Self-Insurance Status: Premium
Update 449 { |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Berger, Steven H. |
| author_facet | Berger, Steven H. |
| author_role | aut |
| author_sort | Berger, Steven H. |
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| bvnumber | BV023345395 |
| callnumber-first | R - Medicine |
| callnumber-label | RA971 |
| callnumber-raw | RA971.3 |
| callnumber-search | RA971.3 |
| callnumber-sort | RA 3971.3 |
| callnumber-subject | RA - Public Medicine |
| classification_rvk | QX 700 |
| classification_tum | MED 722f |
| ctrlnum | (OCoLC)166454368 (DE-599)BVBBV023345395 |
| dewey-full | 362.1068/1 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 362 - Social problems and services to groups |
| dewey-raw | 362.1068/1 |
| dewey-search | 362.1068/1 |
| dewey-sort | 3362.1068 11 |
| dewey-tens | 360 - Social problems and services; associations |
| discipline | Soziologie Wirtschaftswissenschaften Medizin |
| discipline_str_mv | Soziologie Wirtschaftswissenschaften Medizin |
| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV023345395 |
| illustrated | Illustrated |
| index_date | 2024-07-02T21:03:17Z |
| indexdate | 2024-07-09T21:16:28Z |
| institution | BVB |
| isbn | 9780787997502 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016529094 |
| oclc_num | 166454368 |
| open_access_boolean | |
| owner | DE-1050 DE-91 DE-BY-TUM |
| owner_facet | DE-1050 DE-91 DE-BY-TUM |
| physical | XXII, 488 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Jossey-Bass |
| record_format | marc |
| spelling | Berger, Steven H. Verfasser aut Fundamentals of health care financial management a practical guide to fiscal issues and activities Steven Berger 3. ed. San Francisco Jossey-Bass 2008 XXII, 488 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier aHealth facilities xBusiness management aHealth facilities xFinance Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Gesundheitswesen (DE-588)4020775-4 gnd rswk-swf Gesundheitswesen (DE-588)4020775-4 s Finanzmanagement (DE-588)4139075-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016529094&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Berger, Steven H. Fundamentals of health care financial management a practical guide to fiscal issues and activities aHealth facilities xBusiness management aHealth facilities xFinance Finanzmanagement (DE-588)4139075-1 gnd Gesundheitswesen (DE-588)4020775-4 gnd |
| subject_GND | (DE-588)4139075-1 (DE-588)4020775-4 |
| title | Fundamentals of health care financial management a practical guide to fiscal issues and activities |
| title_auth | Fundamentals of health care financial management a practical guide to fiscal issues and activities |
| title_exact_search | Fundamentals of health care financial management a practical guide to fiscal issues and activities |
| title_exact_search_txtP | Fundamentals of health care financial management a practical guide to fiscal issues and activities |
| title_full | Fundamentals of health care financial management a practical guide to fiscal issues and activities Steven Berger |
| title_fullStr | Fundamentals of health care financial management a practical guide to fiscal issues and activities Steven Berger |
| title_full_unstemmed | Fundamentals of health care financial management a practical guide to fiscal issues and activities Steven Berger |
| title_short | Fundamentals of health care financial management |
| title_sort | fundamentals of health care financial management a practical guide to fiscal issues and activities |
| title_sub | a practical guide to fiscal issues and activities |
| topic | aHealth facilities xBusiness management aHealth facilities xFinance Finanzmanagement (DE-588)4139075-1 gnd Gesundheitswesen (DE-588)4020775-4 gnd |
| topic_facet | aHealth facilities xBusiness management aHealth facilities xFinance Finanzmanagement Gesundheitswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016529094&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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