Fundamentals of Healthcare Finance | by Louis C. Gapenski | 2009 | ISBN: 9781567933154. BASICS OF MANAGERIAL ACCOUNTING. Pricing Decisions and Profit Analysis. REVENUE CYCLE MANAGEMENT. Business Financing and the Cost of Capital.
Fundamentals of Healthcare Finance
by Louis C. Gapenski
2009 (439 pages)
ISBN:9781567933154
Ideal for those new to healthcare finance, this book walks you you through the basics of managerial accounting and financial management, including estimating costs and profits, planning and budgeting, making capital investment decisions, and more.
Get this Book by clicking below:
![]() |
Fundamentals of Healthcare Finance
Preface
OVERVIEW
CONCEPT OF THE BOOK
INTENDED MARKET AND USE
ANCILLARY MATERIALS FOR INSTRUCTORS
ANCILLARY MATERIALS FOR STUDENTS
ACKNOWLEDGMENTS
ERRORS IN THE BOOK
CONCLUSION
How to Use This Book
ORGANIZATION
ONLINE CONTENT
LEARNING AIDS
Part I – Foundation Concepts
Chapter 1 – Introduction to Healthcare Finance
THEME SET-UP—CAREERS IN HEALTHCARE MANAGEMENT
LEARNING OBJECTIVES
1.1: INTRODUCTION
1.2: DEFINING HEALTHCARE FINANCE
1.3: PURPOSE OF THE BOOK
1.4: THE ROLE OF FINANCE IN HEALTHCARE ORGANIZATIONS
1.5: THE STRUCTURE OF THE FINANCE DEPARTMENT
1.6: HEALTHCARE SETTINGS
1.7: REGULATORY AND LEGAL ISSUES
1.8: CURRENT CHALLENGES
THEME WRAP-UP—CAREERS IN HEALTHCARE MANAGEMENT
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
Chapter 2 – Healthcare Business Basics
THEME SET-UP—BUSINESS GOALS
LEARNING OBJECTIVES
2.1: INTRODUCTION
2.2: CONCEPT OF A BUSINESS
2.3: LEGAL FORMS OF BUSINESSES
2.4: ALTERNATIVE FORMS OF OWNERSHIP
2.5: ORGANIZATIONAL GOALS
2.6: TAX LAWS
THEME WRAP-UP—BUSINESS GOALS
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 3 – Paying for Health Services
THEME SET-UP—REVENUE SOURCES
LEARNING OBJECTIVES
3.1: INTRODUCTION
3.2: BASIC INSURANCE CONCEPTS
3.3: THIRD-PARTY PAYERS
3.4: MANAGED CARE ORGANIZATIONS
3.5: ALTERNATIVE REIMBURSEMENT METHODS
3.6: THE IMPACT OF REIMBURSEMENT ON FINANCIAL INCENTIVES AND RISKS
3.7: CODING—THE FOUNDATION OF FEE-FOR-SERVICE REIMBURSEMENT
THEME WRAP-UP—REVENUE SOURCES
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
Part II – Planning, Managing, and Control
Chapter 4 – Estimating Costs
THEME SET-UP—COST STRUCTURE
LEARNING OBJECTIVES
4.1: INTRODUCTION
4.2: THE BASICS OF MANAGERIAL ACCOUNTING
4.3: COST CLASSIFICATION I: FIXED VERSUS VARIABLE COSTS
4.4: COST CLASSIFICATION II: DIRECT VERSUS INDIRECT (OVERHEAD) COSTS
4.5: COST ALLOCATION
4.6: ACTIVITY-BASED COSTING
THEME WRAP-UP—COST STRUCTURE
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 5 – Pricing Decisions and Profit Analysis
THEME SET-UP—PROFIT ANALYSIS
LEARNING OBJECTIVES
5.1: INTRODUCTION
5.2: HEALTHCARE PROVIDERS AND THE POWER TO SET PRICES
5.3: PRICE SETTING STRATEGIES
5.4: TARGET COSTING
5.5: PROFIT ANALYSIS
5.6: BREAKEVEN ANALYSIS
5.7: MARGINAL ANALYSIS
5.8: PROFIT ANALYSIS IN A CAPITATED ENVIRONMENT
5.9: THE IMPACT OF COST STRUCTURE ON FINANCIAL RISK
THEME WRAP-UP—PROFIT ANALYSIS
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 6 – Planning and Budgeting
THEME SET-UP—ACTUAL VERSUS EXPECTED RESULTS
LEARNING OBJECTIVES
6.1: INTRODUCTION
6.2: STRATEGIC PLANNING
6.3: OPERATIONAL PLANNING
6.4: INTRODUCTION TO BUDGETING
6.5: BUDGETING DECISIONS
6.6: BUDGET TYPES
6.7: VARIANCE ANALYSIS
THEME WRAP-UP—ACTUAL VERSUS EXPECTED RESULTS
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 7 – Managing Financial Operations
THEME SET-UP—REVENUE CYCLE MANAGEMENT
LEARNING OBJECTIVES
7.1: INTRODUCTION
7.2: THE REVENUE CYCLE AND RECEIVABLES MANAGEMENT
7.3: CASH MANAGEMENT
7.4: INVENTORY MANAGEMENT
7.5: MONITORING OPERATIONS
THEME WRAP-UP—REVENUE CYCLE MANAGEMENT
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Part III – Financing and Capital Investment Decisions
Chapter 8 – Business Financing and the Cost of Capital
THEME SET-UP—STARTING A NEW MEDICAL PRACTICE
LEARNING OBJECTIVES
8.1: INTRODUCTION
8.2: SETTING INTEREST RATES
8.3: DEBT FINANCING
8.4: DEBT CONTRACTS
8.5: DEBT RATINGS
8.6: EQUITY FINANCING
8.7: THE CHOICE BETWEEN DEBT AND EQUITY FINANCING
8.8: THE CHOICE BETWEEN LONG-TERM AND SHORT-TERM DEBT
8.9: COST OF CAPITAL
THEME WRAP-UP—STARTING A NEW MEDICAL PRACTICE
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 9 – Capital Investment Decision Basics
THEME SET-UP—EVALUATING A CAPITAL INVESTMENT
LEARNING OBJECTIVES
9.1: INTRODUCTION
9.2: PROJECT CLASSIFICATIONS
9.3: THE ROLE OF FINANCIAL ANALYSIS IN CAPITAL INVESTMENT DECISIONS
9.4: OVERVIEW OF CAPITAL INVESTMENT FINANCIAL ANALYSIS
9.5: CREATING THE TIME LINE
9.6: BREAKEVEN ANALYSIS
9.7: DISCOUNTED CASH FLOW ANALYSIS
9.8: RETURN ON INVESTMENT
9.9: PROJECT SCORING
9.10: THE POST-AUDIT
THEME WRAP-UP—EVALUATING A CAPITAL INVESTMENT
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 10 – Project Cash Flow Estimation and Risk Analysis
THEME SET-UP—ESTIMATING A PROJECT’S CASH FLOWS AND ASSESSING RISK
LEARNING OBJECTIVES
10.1: INTRODUCTION
10.2: CASH FLOW ESTIMATION
10.3: ESTIMATING THE CASH FLOWS FOR THE OPEN MRI PROJECT
10.4: RISK ANALYSIS
10.5: INCORPORATING RISK INTO THE DECISION PROCESS
10.6: AN OVERVIEW OF THE CAPITAL INVESTMENT DECISION PROCESS
10.7: CAPITAL RATIONING
THEME WRAP-UP—ESTIMATING A PROJECT’S CASH FLOWS AND ASSESSING RISK
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Part IV – Reporting Results
Chapter 11 – Reporting Profits
THEME SET-UP—CONSTRUCTING AN INCOME STATEMENT
LEARNING OBJECTIVES
11.1: INTRODUCTION
11.2: FINANCIAL ACCOUNTING
11.3: HISTORICAL FOUNDATION
11.4: FINANCIAL STATEMENT REGULATION AND STANDARDS
11.5: REPORTING METHODS
11.6: INCOME STATEMENT BASICS
11.7: REVENUES
11.8: EXPENSES
11.9: OPERATING INCOME
11.10: NONOPERATING INCOME
11.11: NET INCOME
11.12: NET INCOME VERSUS CASH FLOW
11.13: INCOME STATEMENTS OF INVESTOR-OWNED FIRMS
11.14: A LOOK AHEAD: FINANCIAL CONDITION ANALYSIS
THEME WRAP-UP—CONSTRUCTING AN INCOME STATEMENT
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 12 – Reporting Assets, Financing, and Cash Flows
THEME SET-UP—UNDERSTANDING THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS
LEARNING OBJECTIVES
12.1: INTRODUCTION
12.2: BALANCE SHEET BASICS
12.3: ASSETS
12.4: LIABILITIES
12.5: EQUITY (NET ASSETS)
12.6: FUND ACCOUNTING
12.7: THE STATEMENT OF CASH FLOWS
12.8: A LOOK AHEAD: FINANCIAL STATEMENT ANALYSIS
THEME WRAP-UP—UNDERSTANDING THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
Chapter 13 – Analyzing Financial Condition
THEME SET-UP—TECHNIQUES FOR EVALUATING FINANCIAL STATEMENTS
LEARNING OBJECTIVES
13.1: INTRODUCTION
13.2: FINANCIAL STATEMENT ANALYSIS
13.3: INTERPRETING THE STATEMENT OF CASH FLOWS
13.4: RATIO ANALYSIS
13.5: COMPARATIVE AND TREND ANALYSIS
13.6: DU PONT ANALYSIS
13.7: OTHER ANALYTICAL TECHNIQUES
13.8: LIMITATIONS OF FINANCIAL STATEMENT ANALYSIS
THEME WRAP-UP—TECHNIQUES FOR EVALUATING FINANCIAL STATEMENTS
KEY CONCEPTS
END-OF-CHAPTER QUESTIONS
END-OF-CHAPTER PROBLEMS
For 2000+ more Business Books & Financial Management Books, click below:



Sources of Value: A Practical Guide to the Art and Science of Valuation | by Simon Woolley | 2009 | ISBN: 9780521519076. Business Valuation Books. Financial Valuation Guide Book.
Sources of Value: A Practical Guide to the Art and Science of Valuation
by Simon Woolley
2009 (642 pages)
ISBN:9780521519076
A comprehensive guide to financial decision making suitable for beginners as well as experienced practitioners, this book proposes an approach through which companies can maximize their value.
Get this PDF EBook by clicking below:![]() |
Sources of Value—A Practical Guide to the Art and Science of Valuation
Preface—The Content, Style and Potential Readers of this Book
Why Should You Read this Book?
Who Should Read this Book?
What is in the Book?
Ready to Learn!
Section I – The Five Financial Building Blocks
Chapter 1 – Building Block 1—Economic Value
Summary
Part 1: The Basic Question
Part 2: Calculating Present Values
Part 3: Practical Examples
Part 4: Individual Work Assignments
Chapter 2 – Building Block 2—Financial Markets
Summary
Part 1: Debt, An Initial Overview
Part 2: Equity, An Initial Overview
Part 3: Introducing the Cost of Capital
Part 4: Individual Work Assignments
Chapter 3 – Building Block 3—Understanding Accounts
Summary
Part 1: The Purpose of Accounting
Part 2: The Abbreviated Financial Summary
Part 3: Practical Examples
Part 4: Individual Work Assignments
Chapter 4 – Building Block 4—Planning and Control
Summary
Part 1: The Main Components
Part 2: The Main Concepts
Part 3: Key Planning Techniques
The Five Forces Model
Competitive Advantage
The McKinsey/GE Matrix
Part 4: Words and Music
Part 5: Individual Work Assignments
Chapter 5 – Building Block 5—Risk
Summary
Part 1: Techniques and Terminology
Part 2: Portfolio Effects
Part 3: Monetising Risk
Part 4: Categorising Risk
Part 5: Individual Work Assignments
Section II – The Three Pillars of Financial Analysis
Chapter 6 – Overview
Where Have We Got to So Far?
Where Next?
The Three Pillars
Chapter 7 – The First Pillar—Modelling Economic Value
Summary
Part 1: Model Design
Part 2: Case Optimisation
Part 3: Sustaining Investments
Part 4: Full-Cycle Economics
Part 5: Inflation and Forex Effects
Part 6: Project Life and Other Modelling Issues
Part 7: Modelling Financed Cases
Part 8: Suggested Standard Methodology
Chapter 8 – The Second Pillar—Sources of Value
Introduction
Part 1: What is the Sources of Value Technique?
Part 2: Why the Sources of Value Technique Works
Part 3: How to Apply the Sources of Value Technique
Part 4: So What!: The Implications of the Sources of Value Technique
Chapter 9 – The Third Pillar—What Sets the Share Price?
Summary
Part 1: The Theory
Part 2: Calculating Value
Part 3: The Implications
Chapter 10 – Conclusion
Section III – Three Views of Deeper and Broader Skills
Chapter 11 – First View—The Cost of Capital
Introduction
Part 1: The Theory and Practice of Setting the Cost of Capital
Part 2: The Implications of Our Cost of Capital Theory
Chapter 12 – Second View—Valuing Flexibility
Introduction
Part 1: Why Flexibility Matters
Part 2: Financial Options
Part 3: The Flexibility Valuation Toolkit
Chapter 13 – Third View—When Value is Not the Objective
Introduction: Why Study this Question and How it Will be Covered
Part 1: The Non-Value Sector
Part 2: Similarities – The Planning Infrastructure
Part 3: Objectives
Part 4: Availability of Finance
Part 5: Attitude to Risk
Part 6: The Acceptability of Continuous Improvement
Part 7: Valuing Non-Financial Items
Part 8: The Overall Scorecard
Chapter 14 – Overall Conclusions
Appendices – Individual Work Assignments—Suggested Answers
Appendix I – Building Block 1—Economic Value
Appendix II – Building Block 2—Financial Markets
Appendix III – Building Block 3—Understanding Accounts
Appendix IV – Building Block 4—Planning and Control
Appendix V – Building Block 5—Risk
Glossary
Bibliography
Books
Websites
For 1000+ more Business EBooks & Business Valuation Books, click below:









