1. 1. Introduction and overview - p. ix 2. Part I. Foundations of Health Care Financial Management - p. 8 3. Introduction - p. 17 4. 2. The health care environment - p. 17 5. 3. The financing of health care - p. 44 6. 4. Key issues in applied economics - p. 65 7. 5. Quality, costs, and financing - p. 78 8. Part II. Financial Accounting - p. 103 9. Introduction - p. 104 10. 6. Accounting principles - p. 104 11. 7. Analysis of financial statement information - p. 112 12. Part III. Cost Analysis - p. 134 13. Introduction - p. 137 14. 8. Cost management - p. 137 15. 9. Determining health care costs and prices - p. 151 16. Part IV. Planning and Control - p. 175 17. Introduction - p. 177 18. 10. Strategic management - p. 177 19. 11. Budgeting concepts - p. 182 20. 12. Operating budgets - p. 208 21. 13. Revenue budgeting - p. 233 22. 14. Performance budgeting - p. 243 23. 15. Controlling operating results - p. 256 24. 16. Variance analysis: Examples, extensions, and caveats - p. 271 25. 17. Benchmarking, productivity, and cost-benefit and cost-effectiveness analysis - p. 278 26. Part V. Managing Financial Resources - p. 293 27. Introduction - p. 295 28. 18. Short-term financial resources - p. 295 29. 19. Long-term financial resources - p. 303 30. Part VI. Looking to the Future - p. 316 31. Introduction - p. 319 32. 20. Forecasting - p. 319 33. 21. The nurse as entrepreneur - p. 337 34. 22. Nursing and financial management: Current issues and future directions - p. 342 35. Glossary - p. 358 36. Index - p. 359
1. 1. Introduction and overview - p. ix 2. Part I. Foundations of Health Care Financial Management - p. 8 3. Introduction - p. 17 4. 2. The health care environment - p. 17 5. 3. The financing of health care - p. 44 6. 4. Key issues in applied economics - p. 65 7. 5. Quality, costs, and financing - p. 78 8. Part II. Financial Accounting - p. 103 9. Introduction - p. 104 10. 6. Accounting principles - p. 104 11. 7. Analysis of financial statement information - p. 112 12. Part III. Cost Analysis - p. 134 13. Introduction - p. 137 14. 8. Cost management - p. 137 15. 9. Determining health care costs and prices - p. 151 16. Part IV. Planning and Control - p. 175 17. Introduction - p. 177 18. 10. Strategic management - p. 177 19. 11. Budgeting concepts - p. 182 20. 12. Operating budgets - p. 208 21. 13. Revenue budgeting - p. 233 22. 14. Performance budgeting - p. 243 23. 15. Controlling operating results - p. 256 24. 16. Variance analysis: Examples, extensions, and caveats - p. 271 25. 17. Benchmarking, productivity, and cost-benefit and cost-effectiveness analysis - p. 278 26. Part V. Managing Financial Resources - p. 293 27. Introduction - p. 295 28. 18. Short-term financial resources - p. 295 29. 19. Long-term financial resources - p. 303 30. Part VI. Looking to the Future - p. 316 31. Introduction - p. 319 32. 20. Forecasting - p. 319 33. 21. The nurse as entrepreneur - p. 337 34. 22. Nursing and financial management: Current issues and future directions - p. 342 35. Glossary - p. 358 36. Index - p. 359