Essentials of Health Care Finance

Review Essentials of Health Care Finance 


Essentials of Health Care Finance


Essentials of Health Care Finance endeavors to render students and professionals specializing in health management with the most credible and commanding discussions on financial decision-making crucial in the health care landscape. 

This insight-laden book delves deeper to concepts and theories of finance and how all these can be applied in the health care industry, specifically to facilities including health institutions, surgical centers, and private physician practices. 

US health care system is a tight fiber of complexities, and because it is highly complicated, it only renders conventional approaches to finance, which is very much lacking and insufficient. To resolve this issue, Essentials of Health Care Finance extends discussions on matters including economics, accounting, and finances in the health care context.

Comprehensive and made even more relevant, this edition is equipped with problems derived from real happenings, all with solutions proven to be effective. In line with this, the book also features the latest financial ratio standards and introduction to several necessary topics, including ICD-10 coding and the implications of the Affordable Care Act to finance.

Generally, Essentials of Health Care Finance covers:

  • Up to date financial ratio standards
  • Introduction to ICD-10 coding and the implication of ACA 
  • Revised and meticulous lectures on ACO and type cost variance analysis
  • Capital project analysis 
  • Hospital acquisition of physician practices 

About the Authors 

WILLIAM O. CLEVERLEY-  Is one of the authors of Essentials of Health Care Finance. He is the head of Cleverley and Associates and a retired professor of The Ohio State University. 

JAMES O. CLEVERLEY- The co-author of the best-selling Essentials of Health Care Finance. He is also the co-founder of Cleverley and Associates, to which he works as the principal of the company. 

Table of Contents 


Content of the Book

About the Authors


  1. Financial Information and the Decision-Making Process
  2. Billing and Coding for Health Services
  3. Financial Environment of Healthcare Organizations 
  4. Legal and Regulatory Environment
  5. Measuring Community Benefit 
  6. Revenue Determination 
  7. Health Insurance and Managed Care
  8. General Principles of Accounting
  9. Financial Statements 
  10. Accounting for Inflation
  11. Analyzing Financial Position
  12. Financial Analysis of Alternative Healthcare Firms 
  13. Strategic Financial Planning 
  14. Cost Concepts and Decision Making
  15. Product Costing
  16. The Management Control Process
  17. Cost Variance Analysis
  18. Financial Mathematics
  19. Capital Project Analysis
  20. Consolidations and Mergers 
  21. Capital Formation
  22. Working Capital and Management
  23. Developing the Cash Budget 



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