By Judith J. Baker, R.W. Baker
This can be the main useful monetary administration textual content in case you want easy monetary administration wisdom and a greater figuring out of healthcare finance particularly. utilizing real examples from hospitals, long term care amenities, and residential future health corporations, this basic textual content contains sensible details for the nonfinancial supervisor charged with budgeting. New to the 3rd variation: New bankruptcy on Operational Budgeting, New bankruptcy at the monetary impression of digital documents, New bankruptcy at the monetary influence of knowledge enter (covers the federally mandated transition to ICD-10.), An increased rationalization of usual types and phrases of financing and fairness, New Mini-Case research A Facility s Conversion to digital files. completely up-to-date teacher supplementations together with PowerPoints, Excel Spreadsheets, and teacher s guide
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Additional info for Health Care Finance: Basic Tools for Nonfinancial Managers; 3rd Revised Edition
The panel is limited in size and generally has utilization review powers. If the patients in a PPO use health providers who are not within the PPO itself, they must pay a higher amount in deductibles and coinsurance. Types of Contracts In the case of an HMO, the designated providers of health services contract with the HMO to provide services at agreed-upon rates. The different types of HMOs—including the staff model, the group model, the network model, the point-of-service model, and the individual practice association (IPA) model—have various methods of arriving at these rates.
The description of the particular DRG appears in the third column, and the related cost appears in the fourth and final column. These costs can now be readily matched to equivalent revenues. Outpatient services in particular are generally designated by procedure codes. Procedure codes, known as Current Procedural Terminology (CPT) codes, are commonly used to group cost centers for outpatient services. ) However, procedures can—and are—also used for purposes of grouping inpatient costs, generally within a certain cost center.
Likewise, the inventory should be converted to business use within one year; thus, it too is considered short term. Classification of the note receivable depends on the length of time that payment is promised. If the entire note receivable will be paid within one year, it is a short-term asset. Consider, however, what would happen if the note is to be paid over three years. A portion of the note—that amount to be paid in the Exhibit 3–1 Asset Examples coming 12 months—will be classified as short-term or current, and the rest of the Cash note—that amount to be paid further in the Accounts receivable future—will be classified as long-term.