Gapenski’s Healthcare Finance: An Introduction to Accounting and Financial Management, 7th Edition, (PDF) studies how healthcare organizations handle financial operations to optimally provide patient care.
This comprehensively revised edition of one of Health Administration Press’s best-selling ebooks introduces the key foundational elements of healthcare finance, including both financial and accounting management. Several examples throughout showcase how healthcare finance is practiced in a variety of organizations, including hospitals, clinics, medical practices, nursing homes, home health agencies, and managed care organizations. Authors Paula H. Song and Kristin L. Reiter present the financial management and accounting concepts that are most important to managerial decision-making. They stress not only financial theory and principles but also practical tools healthcare managers can use to make the important decisions that promote the financial well-being of their organization.
Gapenskis Healthcare Finance examines the existing financial environment in which providers operate, with a focus on health system design, healthcare insurance, and reimbursement methodologies. Dates, references, exhibits, and resources have been updated throughout. All examples and financial statements show current accounting and reporting standards. Extensive updates and content new to this 7e include: A discussion of health reform that shows the existing status of the Affordable Care Act; Information on the field’s increasing emphasis on social determinants of health; Tax rates and examples that reflect the effects of the Tax Cuts and Jobs Act; A discussion of Medicaid expansion and health insurance exchanges; Coverage of the impact of value-based payment for the revenue cycle; Significant reorganization of the financial accounting chapters to orient students to financial accounting before the ebook’s coverage of the income statement, the balance sheet, statement of changes in equity, and the statement of cash flows; A new chapter supplement offers expanded analysis of the double-entry accounting system; Amendments to the financial accounting conceptual framework by the Financial Accounting Standards Board; Better differentiation of risk measures of realized vs. expected return distributions In a lively environment, healthcare leaders require to practice good financial decision-making for the health of their patients and the financial stability of their organization. From this ebook, current and future managers will understand the finance problems provider organizations face and how best to solve them.
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