UNDERSTANDING HEALTHCARE FINANCIAL MANAGEMENT …
UNDERSTANDING HEALTHCARE
FINANCIAL MANAGEMENT
LOUIS C. GAPENSKI GEORGE H. PINK
Seventh Edition
MAP
AUPHA
Health Administration Press, Chicago, Illinois Association of University Programs in Health Administration, Arlington, Virginia
DETAILED CONTENTS
Preface
xxi
Part I The Healthcare Environment
Chapter 1. Introduction to Healthcare Financial Management
3
Learning Objectives
3
Introduction
3
How to Use This Book
4
The Role of Financial Management in the
Health Services Industry
6
Current Challenges
8
Organizational Goals
9
Tax Laws
13
Depreciation
21
Health Reform and Financial Management
25
Chapter Key Concepts
29
Chapter Models, Problems, and Mini-Cases
30
Selected Bibliography
31
Selected Websites
32
Notes
32
Supplement. Forms of Business Organization,
Ownership, and Structure
33
Supplement Learning Objectives
33
Forms of Business Organization
33
Alternative Forms of Ownership
38
Organizational Structures
42
Supplement Key Concepts
46
Supplement Bibliography
47
Supplement Websites
47
Supplement Notes
47
vii
viii Detailed Contents
Chapter 2. Health Insurance Learning Objectives Introduction Insurance Concepts Major Health Insurers (Third-Party Payers) Private Insurers Public Insurers Development of Premium Rates Consumer-Directed Health Plans Value-Based Benefit and Insurance Design Health Reform and Health Insurance Chapter Key Concepts Selected Case Selected Bibliography Selected Websites Notes
Chapter 3. Payments to Providers Learning Objectives Introduction Coding: The Foundation of Fee-for-Service Reimbursement Generic Reimbursement Methods Financial Incentives to Providers Financial Risks to Providers Reimbursement Methods Used by Medicare Pay for Performance Health Reform and Payments to Providers Chapter Key Concepts Chapter Models, Problems, and Mini-Cases Selected Case Selected Bibliography Selected Websites Note
Supplement. Risk Sharing Under Capitation Supplement Learning Objectives The Need for Risk Sharing Primary Care Withhold: Single Risk Pool Primary Care and Referral Withholds:
Two Risk Pools
49 49 50 57 57 61 63 71 75 76 79 81 81 81 82
83 83 83
83 85 89 93 95 100 109 112 114 114 115 116 116
117 117 117 118
y%0
,, Detailed Contents ix
Supplement Key Concept Supplement Gase
Part II Basic Financial Management Concepts
Chapter 4. Time Value Analysis Learning Objectives Introduction Time Lines Future Value of a Lump Sum (Compounding) Present Value of a Lump Sum (Discounting) Opportunity Costs Solving for Interest Rate and Time Annuities Perpetuities Uneven Cash Flow Streams Using Time Value Analysis to Measure ROI Semiannual and Other Compounding Periods Amortized Loans A Review of Interest Rate Types Chapter Key Concepts Chapter Models, Problems, and Mini-Cases Selected Gase Selected Resources Selected Website Notes
Integrative Application The Problem The Analysis The Decision
Chapter 5. Financial Risk and Required Return Learning Objectives Introduction The Many Faces of Financial Risk Introduction to Financial Risk Risk Aversion Probability Distributions Expected and Realized Rates of Return Stand-Alone Risk
124 124
127 127 127 128 129 135 139 141 143 148 150 152 155 159 160 162 163 164 164 164 164
166 166 166 168
169 169 169 170 171 173 173 175 177
Detailed Contents
Portfolio Risk and Return Portfolio Risk of Business Investments Portfolio Risk of Stocks (Entire Businesses) Portfolio Betas Relevance of the Risk Measures Interpretation of the Risk Measures The Relationship Between Risk and Return Some Thoughts About Beta and the CAPM Chapter Key Concepts Chapter Models, Problems, and Mini-Cases Selected Case Selected Bibliography Selected Websites Notes
Integrative Application The Problem The Analysis The Decision
Part III Capital Acquisition
Chapter 6. Debt Financing Learning Objectives Introduction The Cost of Money Long-Term Debt Term Loans Bonds Short-Term Debt Credit Ratings Interest Rate Components Term Structure of Interest Rates Advantages and Disadvantages of Debt Financing Securities Valuation The General Valuation Model Debt Valuation Chapter Key Concepts Chapter Models, Problems, and Mini-Cases Selected Cases
180 190 196 197 198 200 201 204 205 207 207 207 208 208
210 210 210 211
215 215 215 216 217 217 219 223 224 227 232 234 235 236 238 251 253 253
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