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At least 775 records · Page 43Linked to original sources
PubMed1995

Managing mergers. Here's how to take charge of assessing ancillary real estate before--and after--a merger.

Hospital and network mergers, acquisitions and affiliations dramatically affect a health care facility at many levels. Corporate cultures are evaluated and merged. Programs and services are evaluated, combined and sometimes relocated. Trustees, doctors and administrators are evaluated and merged. So are facilities management, construction and real estate departments.

Ancillary Services, Hospital↗
PubMed1990

Analysis of emergency physician data can pay off.

A hospital's emergency physician billing procedures and fee schedules may not have kept pace with changes in the make-up of emergency room personnel. Revisions require thorough analysis of coding procedures, payer and patient data, Medicare rates, and breakdowns of collections. A successful analysis may yield improved collections, increased physician compensation, and separate billing by emergency physicians.

Abstracting and Indexing↗
PubMed1991

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

Accounting↗
PubMed1992

Profile of internal auditors in health care.

The internal auditor is an important management resource for maintaining control over operations. As the importance of healthcare cost management grows, so does the potential contribution of the internal auditor. A recent study examines what internal auditors do, what backgrounds they have, what salaries they receive, and what their career attitudes are.

Career Mobility↗
PubMed1992

Valuing a long-term care facility.

The business valuation industry generally uses at least one of three basic approaches to value a long-term care facility: the cost approach, sales comparison approach, or income approach. The approach that is chosen and the resulting weight that is applied to it depend largely on the circumstances involved. Because a long-term care facility is a business enterprise, more weight usually is given to the income approach which factors into the estimate of value both the tangible and intangible assets of the facility.

Commerce↗
PubMed1993

FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions.

Accounting↗
PubMed1993

The need for consistency in healthcare reporting.

Different authoritative accounting and reporting guidelines apply within the healthcare industry. The issue at hand is whether or not the current accounting and reporting framework adequately addresses the needs of those with interests in healthcare financial information.

Accounting↗