Financial Reporting and Analysis
Author: Lawrence Revsin
The CPA exam is changing. You need to change as well...to a book that better prepares you for the CPA exam and for business. This is the only book of its kind that demonstrates how to prepare financial reports and then how to analyze what those numbers really mean. Every manager has incentives to present his or her firm in the most favorable light to lenders, equity investors and others.And, every manager wants to use the flexibility allowed by GAAP to manage the firm's earnings to achieve certain goals.Revsine, Collins, and Johnson explain these incentives and help readers spot cases of earnings management, which disguises a firm's true performance. For anyone preparing to take the CPA exam, and for anyone who wants or needs a working knowledge of accounting, financial reporting, and financial statement analysis.
Table of Contents:
1. The Economic and Institutional Setting for Financial Reporting.
2. Accrual Accounting and Income Determination.
3. Additional Topics in Income Determination.
4. Structure of Balance Sheet and Statement of Cash Flows.
5. Essentials of Financial Statement Analysis.
6. Role of Financial Information in Valuation.
7. Contracting.
8. Receivables.
9. Inventories.
10. Long-Lived Assets and Depreciation.
11. Liabilities.
12. Leases.
13. Income Tax Reporting.
14. Pensions and Postretirement Benefits.
15. Owners' Equity.
16. Inter-corporate Equity Investments.
17. Cash Flow Statement.
18. Overview of International Financial Reporting Differences and Inflation.
New interesting book: Understanding Financial Statements and Unwritten Laws of Engineering
Essentials of Managed Health Care
Author: Peter R Kongstvedt
The second edition of this bestseller will get you up to speed on the intricacies of managed care - NOW! Covering the field of managed care completely, you'll find information on contracting, capitation and compensation, fee setting, negotiation strategies, quality improvement, utilization management, and more! With learning objectives for each chapter, a glossary of terms and common acronyms, and the expert guidance of Peter R. Kongstvedt, Essentials of Managed Health Care, Second Edition is a perfect introduction to the key concepts of managed care.
Daniel K. Bixler
This is the latest edition of the editor's popular text, a companion to his now classic The Managed Health Care Handbook, 4th edition (Aspen Publishers, Inc. 2000). In this book he reviews key concepts of the evolving managed care system in America. The book is organized into six parts, and the editor offers a broad, if not deep, discussion of most relevant issues in managed care. The editor offers this work to provide the reader with a solid understanding of the fundamental concepts, purposes, organization, and function of managed healthcare. The book is geared toward physicians and others exploring the world of managed care and managers in any healthcare sector. It is appropriate for graduate students in healthcare administration. The content ranges far and wide in the managed care field. In Part I the basics of the managed care system are included, both facts and myths. In Part II contributors explore the organization and financing of healthcare delivery and in Part III they explain the various tactics used to manage the access to, cost of, and quality of healthcare. In Part IV details of the marketing and management for a managed care organization are presented. Part V is an illumination of recent trends in managing the care of Medicaid and Medicare patients. Finally, in Part VI contributors explore the current legal and regulatory environment of healthcare. In each chapter the reader is guided with study objectives, study questions, and an up-to-date bibliography. Chapters are cross-referenced to each other and to the parent text. There are black-and-white illustrations, useful tables and graphs, and a glossary of terms and acronyms. The editor describes theU.S. healthcare system as a "complexly adapting system." The information in this text is needed to reach beyond the notion of managed care as a "simplistic monolith," or as the final answer for our current dilemmas. This is a comp rehensive primer on the subject of managed care. As with the other books in this series, in this new edition the editor once again strives to keep up with the fluid nature of managed care. His works have become the standard by which similar books will be measured.
Margaret M. Murphy
This book provides a detailed description of the history and current trends in healthcare policy as they affect the development of managed healthcare in the United States. In addition, the operational, financial, legal, and regulatory issues affecting managed care systems and organizations are addressed. Potential sources of problems and specific solutions that could be used to abate the problems and enhance the functions and outcomes of managed healthcare are emphasized. This book is appropriately designed as a text for postgraduate study. It would be useful for students of healthcare administration, organizational design, and finance. However, it would also be of benefit to healthcare professionals who are likely to be employed by or working with managed healthcare organizations or systems. This second edition makes extensive use of current experience, data, and resources. The tables and exhibits are reflective of the latest informatio n available on national and selected state/regional levels. The references and suggested additional readings are of recent vintage and enhance the expert resources available to the reader. The design is an educational one, with learning objectives heading each chapter, followed by study questions and references at the end of the chapter. This format assists the reader to focus on the essential content contained in each chapter. In addition, the glossary provided assists the reader with technical terms and the myriad of acronyms used throughout the text. This book is well designed and developed in an organized and logical manner. It is well worth consideration as a text for graduate study. Moreover, it would serve as an excellent basic referencetext for healthcare professionals working in today's changing healthcare environment.
Doody Review Services
Reviewer: Daniel K. Bixler, MD, MMM, FAAP (Creighton University Medical Center)
Description: This is the latest edition of the editor's popular text, a companion to his now classic The Managed Health Care Handbook, 4th edition (Aspen Publishers, Inc. 2000). In this book he reviews key concepts of the evolving managed care system in America. The book is organized into six parts, and the editor offers a broad, if not deep, discussion of most relevant issues in managed care.
Purpose: The editor offers this work to provide the reader with a solid understanding of the fundamental concepts, purposes, organization, and function of managed healthcare.
Audience: The book is geared toward physicians and others exploring the world of managed care and managers in any healthcare sector. It is appropriate for graduate students in healthcare administration.
Features: The content ranges far and wide in the managed care field. In Part I the basics of the managed care system are included, both facts and myths. In Part II contributors explore the organization and financing of healthcare delivery and in Part III they explain the various tactics used to manage the access to, cost of, and quality of healthcare. In Part IV details of the marketing and management for a managed care organization are presented. Part V is an illumination of recent trends in managing the care of Medicaid and Medicare patients. Finally, in Part VI contributors explore the current legal and regulatory environment of healthcare. In each chapter the reader is guided with study objectives, study questions, and an up-to-date bibliography. Chapters are cross-referenced to each other and to the parent text. There are black-and-white illustrations, useful tables and graphs, and a glossary of terms and acronyms.
Assessment: The editor describes the U.S. healthcare s ystem as a "complexly adapting system." The information in this text is needed to reach beyond the notion of managed care as a "simplistic monolith," or as the final answer for our current dilemmas. This is a comprehensive primer on the subject of managed care. As with the other books in this series, in this new edition the editor once again strives to keep up with the fluid nature of managed care. His works have become the standard by which similar books will be measured.
Booknews
Provides practical knowledge and advice on the complexities of managed care. Part I overviews the history of managed health care and describes basic types of managed care plans and integrated health care delivery systems. Part II reviews basic provider sectors and how managed care works within them, and Part III addresses how managed care actually manages health care. Part IV looks at nonmedical operations of a health plan, and Part V covers Medicare and Medicaid. Part VI offers a brief overview of legal and regulatory topics. Learning features include chapter objectives, a glossary, and study questions. This is a companion to the parent text, . The editor is a partner in an international accounting and consulting firm. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Rating
5 Stars! from Doody
Table of Contents:
| About the Editor | ||
| Contributors | ||
| Preface | ||
| Acknowledgments | ||
| Pt. I | Introduction to Managed Care | 1 |
| Ch. 1 | An Overview of Managed Care | 3 |
| Ch. 2 | Types of Managed Care Organizations | 17 |
| Ch. 3 | Integrated Health Care Delivery Systems | 31 |
| Ch. 4 | Elements of the Management Control and Governance Stru cture | 63 |
| Ch. 5 | Examining Common Assertions about Managed Care | 71 |
| Pt. II | The Health Care Delivery System | 83 |
| Ch. 6 | Primary Care in Managed Health Care Plans | 85 |
| Ch. 7 | Compensation of Primary Care Physicians in Managed Health Care | 103 |
| Ch. 8 | Contracting and Reimbursement of Specialty Physicians | 141 |
| Ch. 9 | Negotiating and Contracting with Hospitals, Institutions, and Ancillary Services | 157 |
| Pt. III | Medical Management | 177 |
| Ch. 10 | Care Management and Clinical Integration Components | 179 |
| Ch. 11 | Managing Basic Medical-Surgical Utilization | 197 |
| Ch. 12 | Clinical Services Requiring Authorization | 235 |
| Ch. 13 | Case Management and Managed Care | 249 |
| Ch. 14 | Fundamentals and Core Competencies of Disease Management | 281 |
| Ch. 15 | Prescription Drug Benefits in Managed Care | 293 |
| Ch. 16 | Managed Behavioral Health Care and Chemical Dependency Services | 332 |
| Ch. 17 | Quality Management in Managed Care | 361 |
| Ch. 18 | Using Data and Provider Profiling in Medical Management | 379 |
| Ch. 19 | Physician Behavior Change in Managed Health Care | 419 |
| Pt. IV | Operational Marketing and Management | 439 |
| Ch. 20 | Information Systems in Managed Health Care Plans | 441 |
| Ch. 21 | Claims and Benefits Administration | 461 |
| Ch. 22 | Member Services and Consumer Affairs | 507 |
| Ch. 23 | Sales and Marketing in Managed Health Ca re Plans: The Process of Distribution | 535 |
| Ch. 24 | The Employer's View of Managed Health Care: Show me the Value | 555 |
| Ch. 25 | The Impact of Consumerism on Managed Health Care | 566 |
| Ch. 26 | Accreditation and Performance Measurement Programs for Managed Care Organizations | 587 |
| Ch. 27 | Common Operational Problems in Managed Health Care Plans | 609 |
| Ch. 28 | Operational Finance and Budgeting | 628 |
| Ch. 29 | Underwriting and Rating Functions Common to Most Markets | 643 |
| Pt. V | Medicare and Medicaid | 655 |
| Ch. 30 | Medicare and Managed Care | 657 |
| Ch. 31 | Medicaid Managed Care | 684 |
| Pt. VI | Regulatory and Legal Issues | 703 |
| Ch. 32 | Legal Issues in Provider Contracting | 705 |
| Ch. 33 | Legal Liability Related to Medical Management Activities | 743 |
| Ch. 34 | The Health Insurance Portability and Accountability Act of 1996 | 764 |
| Ch. 35 | State Regulation of Managed Care | 786 |
| Ch. 36 | Managed Care's Regulatory Evolution: Driving Change in the New Century | 810 |
| Epilogue - Managed Health Care at the Millennium | 822 | |
| Glossary of Terms and Acronyms | 833 | |
| Index | 855 |
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