Download Free Hospital Accounting And Statistics Book in PDF and EPUB Free Download. You can read online Hospital Accounting And Statistics and write the review.

It has become trite to observe that increases in health care costs have become unsustainable. How best for policy to address these increases, however, depends in part on the degree to which they represent increases in the real quantity of medical services as opposed to increased unit prices of existing services. And an even more fundamental question is the degree to which the increased spending actually has purchased improved health. Accounting for Health and Health Care addresses both these issues. The government agencies responsible for measuring unit prices for medical services have taken steps in recent years that have greatly improved the accuracy of those measures. Nonetheless, this book has several recommendations aimed at further improving the price indices.
In this book the authors explore the state of the art on efficiency measurement in health systems and international experts offer insights into the pitfalls and potential associated with various measurement techniques. The authors show that: - The core idea of efficiency is easy to understand in principle - maximizing valued outputs relative to inputs, but is often difficult to make operational in real-life situations - There have been numerous advances in data collection and availability, as well as innovative methodological approaches that give valuable insights into how efficiently health care is delivered - Our simple analytical framework can facilitate the development and interpretation of efficiency indicators.
Excerpt from Hospital Accounting and Statistics As a result of numerous conferences in the years 1906 and 1908 between the Superintendents, Treasurers and Accountants of some of the larger hospitals the Schedules shown in the first thirteen pages of this book and the "Instructions regarding Distribution of Hospital Operating and Corporation or Other Current Expenses" were agreed upon as illustrating desirable forms in which hospitals might present their financial reports and statistics. The object was to encourage and assist hospitals in adopting a simple and intelligent system of accounting approved by certified public accountants and by those experienced in hospital management. The forms of accounts and statistics described (with slight modifications to suit the special requirements of certain hospitals) would readily set forth in a nearly uniform manner the statements of revenue and expenses, assets and liabilities, etc., desired by most hospital managers and by the public for their information and for intelligent comparison with similar reports or statements of other hospitals. Unless such accounts and statistics are made up on some uniform basis they are apt to be misleading and valueless for purposes of comparison. The method of accounting herein described has now been adopted as standard by a large number of hospitals throughout the United States and Canada. The Hospital Saturday and Sunday Association of New York City (now known as The United Hospital Fund of New York), in its Thirty-third Annual Report for the year ended September 30, 1912, pages 42 and 43, stated as follows: "Improvement in Hospital Statistics and Accounts" "Under the instruction of the Trustees a new form of Schedule was introduced for the reports of hospitals to this Association, prepared in consultation with hospital authorities and experts in accounting and statistics. It was well received by the hospitals, and has been the means of securing fuller and more significant data regarding the 'Work Done,' the 'Expenses,' and the 'Income' of the Associated Hospitals. The results are tabulated in the large 'Statistical Sheet' inserted at the end of this report, and will interest general contributors and those responsible for hospital management. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Recognizing that healthcare administrators must be well-versed in financial accounting principles to ensure appropriate financial management decisions for the variety of organizations which they lead, Healthcare Financial Accounting: A Guide for Leaders provides readers with a vital knowledge base. Strategically organized, the text supports a learner's pathway towards the competent creation of valid and reliable financial statements for healthcare organizations. Utilizing both hospital and outpatient organizations as examples, chapters and their related content are organized to support readers' cognitive processes according to Bloom's Taxonomy while infusing a multitude of healthcare operational activities mapped to the financial accounting cycle. This application and chapter sequencing further supports healthcare administration students by preparing them for enrollment in a follow-on healthcare financial management course. The ultimate objective is for the reader to understand the intricacies of the formulation and development of the main financial statements to support their follow-on financial management fiduciary duties. Designed to help future healthcare leaders ultimately engage in sound financial management decisions, Healthcare Financial Accounting is ideal for both undergraduate and graduate courses in healthcare administration.