Examines the various cost-containment proposals and other financial strategies that have been advanced in the 1990s against the backdrop of the empirical research available to date. The author covers payment incentives, integrated systems, marketing and pricing, quality improvement, HMOs, competitio
If improving ROE is our goal, it is important to understand the underlying performance relationships that impact that growth. ROE is simply defined as follows: Net Income ROE Equity (or Net Assets) = However, ROE can be factored into a ...
Thoroughly updated for its second edition, this text reflects changes to the Affordable Care Act, Managed Care Organizations, new coding initiatives, new components of the revenue cycle (from reimbursement to compliance), updates to ...
Table 16-6 Variance Analysis Summary F = 14 X P1 V = 1 , x Pv Causes of Laundry Department Cost Change , 2002 to ... in cost $ 40,500 18,000 18,900 74,800 $ 152,200 26.6 11.8 12.4 49.1 H = physical units of fixed resources price per ...
The primary weakness of Walker's model is its failure to incorporate fixed labor requirements . A flexible budgeting system should be put into effect instead . Using a high–low method to estimate costs (Chapter 14), the following budget ...
Completely updated and revised chapters to reflect recent developments! This new edition covers financial management of hospitals and other health care organizations complete with financial information in management decision making,...
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As in the previous editions, this book introduces key practical concepts in fundamental areas of financial management, such as: Rules, regulations, policies, and procedures that influence health care financial management Changes in the tax ...
In this revised fourth edition, Steven Berger uses his friendly, step-by-step approach to understanding the fundamental theories, tools, and techniques of health care financial management.
Finkler , S. 1983. The hospital as a sales maximizing entity . Health Services Research 18 ( 2 ) : 130–139 . Finkler , S. 1996. Budgeting concepts for nurse managers . Orlando , FL : Grune and Stratton . Horngren , C. , and Sundem ...