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  200919s2020 xx o ||| 0 engd

• 019

  ▼a  1190723832
  ▼a  1191154669

• 020

  ▼a  1284196194

• 020

  ▼a  9781284196191
  ▼q  (electronic bk.)

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  ▼z  1284196186

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  ▼z  9781284196184

• 035

  ▼a  2576724
  ▼b  (N$T)

• 035

  ▼a  (OCoLC)1195456885
  ▼z  (OCoLC)1190723832
  ▼z  (OCoLC)1191154669

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  ▼a  EBLCP
  ▼b  eng
  ▼c  EBLCP
  ▼d  YDX
  ▼d  N$T
  ▼d  248023

• 049

  ▼a  MAIN

• 050

  ▼a  RA971.3

• 082

  ▼a  362.1068/1
  ▼2  23

• 100

  ▼a  Ross, Thomas K.

• 245

  ▼a  Practical Budgeting for Health Care
  ▼h  [electronic resource]:
  ▼b  A Concise Guide.

• 260

  ▼a  Burlington:
  ▼b  Jones & Bartlett Learning, LLC,
  ▼c  2020.

• 300

  ▼a  1 online resource (304 p.).

• 500

  ▼a  Description based upon print version of record.

• 505

  ▼a  Cover Page -- Title Page -- Copyright Page -- Brief Contents -- Contents -- Preface -- CHAPTER 1 Healthcare Finance and Managerial Control Over Expenses -- Introduction -- U.S. Healthcare Expenditures and Outcomes -- The Role of Budgeting in an Organization -- Essentials of Accounting I: Accounting Equations -- The Budgeting Process -- Planning -- Estimation of Budget Year Revenues and Expenses -- Facilitation and Control -- Evaluation -- Systems and Budgets -- Budgeting Systems -- Summary -- CHAPTER 2 Building a Basic Budget-Incremental Budgeting -- Introduction

• 505

  ▼a  Essentials of Accounting II: The Chart of Accounts and Financial Statements -- The Chart of Accounts -- Financial Statements -- The Incremental Budgeting Process -- Starting the Budgeting Process -- Building an Incremental Budget -- The Story Behind the Numbers -- Summary -- CHAPTER 3 Accounting for Change-Forecasting -- Introduction -- The Role of Output Forecasts in Budget Building -- Changes in Demand and Output -- Changes in Input Prices and Reimbursement -- Input Prices -- Reimbursement -- Changes in Input Use -- Forecasting -- Compound Growth Rate Forecasts -- Moving Average Forecasts

• 505

  ▼a  Qualitative Forecasts -- Summary -- CHAPTER 4 Incorporating Actual Output into the Budget-Flexible Budgeting -- Introduction -- The Flexible Budgeting Process -- Building a Flexible Budget Based on Forecasted Output -- Restating the Flexible Budget for Actual Output -- The Story behind the Numbers -- Summary -- CHAPTER 5 Managing the Budget-Variance Analysis -- Introduction -- Assessing Departmental Performance: Cost and Volume Variances -- Identifying the Causes of Cost Variances: Efficiency, Intensity, and Price Variances -- Identifying Variances to Examine -- Summary

• 505

  ▼a  CHAPTER 6 Replacing and Adding Assets-Capital Budgeting -- Introduction -- Calculating the Value of Money Received in the Future, Time Value of Money -- Present Value -- Future Value -- Present Value of an Annuity -- Future Value of an Annuity -- Unequal Cash Flows -- Selecting the Discount Rate and Method to Rank Investments -- Selecting the Discount Rate -- Selecting a Method to Rank Investments -- Assessing the Return on Capital Investments -- The Capital Budgeting Process -- Incorporation of Capital Budgeting Results into Operating Budget -- Post-Expenditure Review -- Summary

• 505

  ▼a  CHAPTER 7 Leveraging Financial Information to Improve Performance and Outcomes -- Introduction -- Finance and the Roles of Senior and Department Managers -- Building a Budget -- Financial Analytics for Reducing Waste and Enhancing Outcomes -- Financial Ratios -- Operating Indicators -- Identifying and Reducing Waste -- Maximizing the Value of Healthcare Services -- Summary -- Answer Key -- Glossary -- Index

• 590

  ▼a  Added to collection customer.56279.3

• 650

  ▼a  Health services administration.

• 650

  ▼a  Health facilities
  ▼x  Finance.

• 655

  ▼a  Electronic books.

• 776

  ▼i  Print version:
  ▼a  Ross, Thomas K.
  ▼t  Practical Budgeting for Health Care : A Concise Guide.
  ▼d  Burlington : Jones & Bartlett Learning, LLC,c2020,
  ▼z  9781284196184

• 856

  ▼3  EBSCOhost
  ▼u  https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2576724

• 938

  ▼a  ProQuest Ebook Central
  ▼b  EBLB
  ▼n  EBL6313485

• 938

  ▼a  YBP Library Services
  ▼b  YANK
  ▼n  16898899

• 938

  ▼a  EBSCOhost
  ▼b  EBSC
  ▼n  2576724

• 990

  ▼a  최영란

• 991

  ▼a  eBook

• 994

  ▼a  92
  ▼b  N$T