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Understanding budgeting goals, processes, and incentives are vital skills for health care managers as they are responsible for creating budgets and managing their departments within the established budget. However, many health care managers lack these basic skills. This book is a comprehensive examination of budgeting practices designed to provide students with the ability to construct budgets and analyze differences between actual financial results and the budget. Each chapter takes the reader through a step-by-step process to analyze systems, incorporate organizational goals into budgets, identify performance issues, and explore how budget systems impact behavior.
This book is a comprehensive guide specifically designed to help nurse managers produce, present, and defend the departmental budget.
The Nurse Manager's Guide to Budgeting and Finance, 2nd Ed. provides practical tools, tips, and strategies for running a unit when faced with the realities of patient-staffing ratios, budgets, reports, and accounting--things seldom taught in nursing school.
In today's chaotic health reform environment, it is especially important for non-financial health care managers to have a practical guide to the tools and concepts they need to manage their human, supply, and equipment resources. Today's health care managers, frequently, were yesterday's technicians, physicians, and nurses. This puts them in an interesting predicament, since they know the health care side of the business but often lack the financial management skills necessary to create budgets and manage finances in a health care setting. In this guide, William J. Ward Jr. offers easy-to-understand explanations of basic accounting concepts, including cash flow, operating cost and cost behavior, revenue and reimbursement, and so much more. Providing clearly presented financial information in the context of health care, Ward's book is a one-stop desk reference that provides practical, useful tools and knowledge that readers can immediately put to use. It will help managers, directors, and clinical leaders who work in hospitals, physician practices, and other provider organizations to effectively manage their financial resources on a day-to-day basis, providing guidance for essential tasks such as preparing budgets, managing their departments, and making decisions around financial issues.
Publisher Fact Sheet The first primer to teach facility managers financial skills that will help them sell their department to senior management, win funds for crucial projects, & to become fully integrated into an organization.
This book will help new administrators (department chairs, directors, deans) understand and become more proficient in their financial management role within the institution. Highly accessible, practitioners will be able to put the book's guidance to immediate use in their work. It is also grounded in the latest knowledge base and filled with examples from across all types of institutions, so that it makes an ideal text for a courses in graduate programs in higher education leadership and administration. Specifically, the book: • provides an understanding of the basics of budgeting and fiscal management in higher education • defines the elements of a budget, the budget cycle, and the steps for creating a budget • suggests ways of avoiding common pitfalls and problems of managing budgets • contains effective strategies for dealing with loss of resources • includes end-of-chapter reflection questions and an expanded glossary of terms Written in plain language this volume provides practical approaches to many complex problems in fiscal management. This new edition of the book contains new information in every chapter reflecting both the most recent developments in higher education and feedback from readers of the earlier edition. The information on the current higher education financial environment has been updated, and the case studies have been revised. Readers will be introduced to Bowen's theory of resources and expenses as an important way to understand budgetary decision making in colleges and universities. Special attention is paid to the use of restricted funds, the budget implications of faculty appointments and the challenges caused by personnel policies for staff. In addition, greater attention is given to development and implementation of repair and replacement programs in auxiliary enterprises. The challenges that arise when budget problems are postponed are also discussed. The volume contains a number of suggestions for practitioners with new budgeting and fiscal responsibilities.
With the growing importance of budgeting and budget analysis in today's outcome-value oriented healthcare environment, there is an ever-increasing need to provide today's healthcare students with budgeting skills they need to be successful. While most healthcare finance texts include a chapter on budgeting, this coverage is often insufficient to adequately prepare them, as future financial managers, for the demands of upper management. A great supplement to a wide range of finance, economics, and accounting courses across the health disciplines, Practical Budgeting for Health Care: A Concise Guide covers the full scope of budgeting and budget analysis–from incremental budgeting, forecasting, and flexible budgeting, to variance analysis, capital budgeting, and more–providing students with the information and skills they'll need to budget effectively. Key Features ? Includes step-by-step instructions on constructing budgets, focusing on incremental and flexible budgeting, the two mos
Benefiting from the authors' many years of teaching undergraduate and graduate students and practitioners, here is a clear, comprehensive, practice-oriented text for public budgeting courses. Rather than presenting each budgeting concern in mind-numbing detail, the book offers a commonsensical view of public budgeting and its importance to current and future public managers. The text is designed to show readers how managers relate to budgeting and how their actions make a difference in the operation and performance of public organizations. The book covers the historical development of public budgeting, sources of public revenues, revenue management, budgeting processes and formats, operating techniques, politics within public budgeting, and more. "Budgeting for Public Managers" is concise, clearly written, well illustrated, and grounded in the real-world concerns of public managers. Each chapter concludes with a helpful list of additional reading and resources for readers who want to dig deeper into budgeting practice and application.
Thoroughly revised, this third edition of Financial Management of Health Care Organizations of­fers an introduction to the most-used tools and techniques of health care financial management. Comprehensive in scope, the book covers a broad range of topics that include an overview of the health care system and evolving reimbursement methodologies; health care accounting and finan­cial statements; managing cash, billings, and collections; the time value of money and analyzing and financing major capital investments; determining cost and using cost information in decision-mak­ing; budgeting and performance measurement; and pricing. In addition, this new edition includes information on new laws and regulations that affect health care financial reporting and performance, revenue cycle management expansion of health care services into new arenas, benchmarking, interest rate swaps, bond ratings, auditing, and internal control. This important resource also contains information on the 2007 Healthcare Audit Guide of the American Institute of Certified Public Accountants (AICPA). Written to be accessible, the book avoids complicated formulas. Chapter appendices offer advanced, in-depth information on the subject matter. Each chapter provides a detailed outline, a summary, and key terms, and includes problems in the context of real-world situations and events that clearly illustrate the concepts presented. Problem sets that end each chapter have been updated and expanded to support more in-depth learning of the chapters’ concepts. An Instructor’s Manual, available online, contains PowerPoint and Excel files.
The contentious passage of the Affordable Care Act in 2010 highlighted the incredible complexity and controversy surrounding health care in the United States. While the U.S. federal government does not provide universal health care, it has an extremely wide reach when it comes to the health of its citizenry. From important scientific and medical research funding to infectious disease control and health services for veterans and the elderly, the pathway to legislation and execution of health policies is filled with competing interests and highly varied solutions. The Guide to U.S. Health and Health Care Policy provides the analytical connections showing researchers how issues and actions are translated into public policies and institutions for resolving or managing healthcare issues and crises. The Guide highlights the decision-making cycle that requires the cooperation of federal and state governments, business, and an informed citizenry in order to achieve a comprehensive approach to advancing the nation’s healthcare policies. Through 30 topical chapters, the book addresses the development of the U.S. healthcare system and policies, the federal agencies and public and private organizations that frame and administer those policies, and the challenges of balancing the nation’s healthcare needs with the rising costs of medical research, cost-effective treatment, and adequate health insurance. Additionally, the book comprehensively addresses significant disparities that exist in the U.S. system and the challenges to public health posed by our increasingly connected world. Taking a comprehensive approach, the Guide traces policy initiatives across time and takes into account the most recent scholarship: Part One: Evolution of American Health Care Policy Looks at the emerging and expanding role of government in the health care sector and the position the U.S. occupies today as the only advanced industrial nation without universal health care. Part Two: Government Organizations that Develop, Fund, and Administer Health Policy (1789-Today) Examines the role each branch of government plays in the forming, executing, and regulating health care policies. The authors examine the origins, organization, budget, and function of major government organizations including the FDA, CDC, and VA. An exploration of legal oversight and the roles states play in the health sector round out this section. Part Three: Contemporary Health Policy Issues: Goals and Initiatives (1920s-Today) Explores the wide range of players in the health care sphere and the role the government plays, particularly in funding them. Special attention is paid to policy issues surrounding medical research and medical professions. This section also looks at the ethical issues in play when making health policy and the inequalities that have plagued the U.S. health care system. Part Four: Contemporary Health Policy Issues: People and Policies (1960s-Today) This part of the book looks in-depth at health disparities in the U.S., health challenges particular to specific groups, mental health, obesity, and the influence of interest groups. Part Five: U.S. Response to Global Health Challenges (1980s-Today) The last section of the book looks beyond the borders of the United States and the serious challenges posed by our increasingly connected world.