Download The Financial Management of Hospitals and Healthcare by Michael Nowicki PDF
By Michael Nowicki
A transparent creation to healthcare monetary administration utilizing an identical nontechnical process as past versions, this e-book introduces nonfinancial managers to the basic ideas and abilities essential to cost-effectively deal with operations. Revised to incorporate new advancements within the box New and revised fabric comprises: The monetary effect of sufferer defense, the general public s main issue approximately accounting integrity, the prices linked to charity care rules caused by the emerging variety of uninsured, The turning out to be have to lessen working charges as a result of Medicare margins, tips to bridge the space among, strategic making plans and budgeting, the patron circulate and the influence on pricing rules, How Medicare and Medicaid were laid low with the Deficit aid Act of 2005 and the Tax aid and Healthcare Act of 2006, a number of nation proposals for healthcare reform
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Extra info for The Financial Management of Hospitals and Healthcare Organizations
Example text
Sidney Garfield began providing prepaid medical care to employees who worked on the California aqueduct system, and in 1938 he provided prepaid medical care to workers on the Grand Coulee Dam. Garfield’s plan was later called the Kaiser-Permanente health plan (Henry J. Kaiser was the employer who contracted with Dr. Garfield) (Starr 1982). The Depression in the 1930s made it difficult for employers to pay providers directly for the care received by their employees and for hospitals like Baylor to accept the risk associated with offering prepaid plans.
Unreasonable compensation and private inurement : auditors check physician relationships to identify prohibited instances of private benefit, unreasonable compensation, improper disclosure, and inappropriate physician recruiting practices. , income from business activities that is unrelated to the organization’s tax-exempt purposes and therefore must be reported as taxable income), or lobbying activities. • Joint ventures : auditors check joint ventures (a relationship established between two business entities for a specific purpose and point of time, for example, a hospital and radiologist purchasing and operating a computed tomography [CT] scanner together) between the hospital and a physician to determine if the ventures violate prohibitions on private benefit, inurement, or kickbacks (hospitals had until September, 1992, to rescind these relationships without penalty).
Beginning in the late 1970s, a legal strategy called corporate restructuring became popular in response to increasing economic pressures on healthcare organizations. The purpose of corporate restructuring was to maximize the economic position of the healthcare organization by developing new corporations (see Stromberg 1982). Typically, healthcare organizations restructure for one or more of the following four reasons, which dictate the corporate restructuring model. Healthcare organizations that need to facilitate the development of a new service may develop a wholly controlled subsidiary corporation.