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Assignment: Copyright Clearance Center

Assignment: Copyright Clearance Center

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Health Administration Press Association of University Programs A division of the Foundation in Health Administration of the American College of 1730 M Street, NW Healthcare Executives Suite 407 One North Franklin Street Washington, DC 20036 Suite 1700 (202) 763-7283 Chicago, IL 60606-3529 (312) 424-2800

00_Nowicki (2339) Book.indb 4 5/17/17 10:57 AM

I dedicate this book to my parents who, by their actions more than their words, instilled in me the value of lifelong learning. From my mother, I learned that effort is a reward in itself. From my father, I learned that correct answers count, always.

00_Nowicki (2339) Book.indb 5 5/17/17 10:57 AM

00_Nowicki (2339) Book.indb 6 5/17/17 10:57 AM

Introduction to the Financial Management of Healthcare Organizations is intended to be the primary textbook in introductory courses in healthcare financial management at both the undergraduate and graduate levels as well as a reference book for program graduates and other practicing healthcare managers. The purpose of this book is to introduce students and managers in positions other than finance to the fundamental concepts and skills nec- essary to succeed as managers in an increasingly competitive employment environment.

For instance, program graduates find employment in a variety of healthcare set- tings. Therefore, the focus of this book—as well as the title of the book—extends beyond the hospital. Program graduates consistently report a deficiency in quantitative skills; this book includes problems representing key concepts. Traditional-age students report a need to apply the quantitative skills introduced in financial management. To address both of these concerns, this book includes mini-case studies within chapters, practice problems at the ends of many chapters, and a comprehensive case study at the end of the book.

Introduction to the Financial Management of Healthcare Organizations is part of Health Administration Press’s Gateway to Healthcare Management series. The textbooks in this series are geared specifically to students who are new to healthcare management.

In this edition, Part I includes an overview of financial management; the organization of financial management, including updated information on job responsibilities and salaries; financial analysis and management reporting; and the tax status of healthcare organizations, including the most recent court cases differentiating for-profit and not-for-profit hospitals.

Part II includes information about third-party payers and payment methodologies; Medicare and Medicaid, including updated laws pertaining to these public programs as

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