Financial Management for Public, Health, and Not-for-Profit Organizations (5TH)

Financial Management for Public, Health, and Not-for-Profit Organizations (5TH)

  • Cq Pr(2016/02発売)
  • ただいまウェブストアではご注文を受け付けておりません。 ⇒古書を探す
  • 製本 Hardcover:ハードカバー版/ページ数 620 p.
  • 言語 ENG
  • 商品コード 9781506326849
  • DDC分類 351

Full Description


This book details the foundational principles of each of the methods introduced in the book, and through step-by-step equations, figures, and exhibits, illustrates how to execute financial management in practice. Coverage includes cost analysis, budget preparation, budget and variance analysis, management control, and recording and reporting financial information, with an emphasis on preparing and analysing financial statements.

Contents

Part I IntroductionChapter 1: Introduction to Financial ManagementIntroductionWhat is Financial Management?Public Sector Resource FlowsWhy Public, Healthcare, and Not-for-profit in One Book?Why Should Public Service Organizations Worry about Financial Management?Should Public Service Organizations Earn a Profit?Ongoing Case StudySummaryPart II: PlanningChapter 2: Planning for Success: BudgetingIntroductionMissionStrategic PlanLong-Range PlanBudgetsBehavioral Aspects of the Budget ProcessSummaryChapter 3: Additional Budgeting ConceptsIntroductionLine-item and Responsibility Center BudgetsCentralization versus DecentralizationProgram and Functional BudgetsBudgeting TechniquesAdditional Governmental Budgeting IssuesSummaryChapter 4: Understanding CostsIntroductionBasic Concepts and DefinitionsCost BehaviorBreak-Even AnalysisCost MeasurementSummaryChapter 5: Capital BudgetingIntroductionWhy Do We Need a Separate Capital Budget?Definition of Capital Assets: Theory And PracticeWhy Do Capital Assets Warrant Special Attention?The Time Value of MoneyCapital Asset Investment AnalysisSummaryChapter 6: Long-Term FinancingIntroductionEquity FinancingLong-Term DebtSummaryPart III: Implementation and Controlling resultsChapter 7: Managing Short-Term Resources and ObligationsIntroductionWorking Capital ManagementShort-Term ResourcesShort-Term ObligationsSummaryChapter 8: Accountability and ControlIntroductionManagement Control SystemsMeasures of PerformanceControlling QualityVariance AnalysisEthicsSafeguarding ResourcesThe Form 990Consequences of Ethical ViolationsSummaryPart IV: Reporting ResultsChapter 9: Taking Stock of Where You Are: The Balance SheetIntroductionThe Framework for Financial AccountingGenerally Accepted Accounting PrinciplesInternational Financial Reporting StandardsFiscal YearsBalance Sheet ElementsAssets: A Closer LookLiabilities: A Closer LookNet Assets or Fund Balance: A Closer LookRecording Financial InformationSummaryChapter 10: Reporting the Results of Operations: The Activity and Cash Flow StatementsIntroductionThe Activity StatementThe Statement of Cash FlowsInterrelationships among Financial StatementsNotes to Financial StatementsRecording and Reporting Financial InformationStarting from ScratchSummaryChapter 11: Unique Aspects of Accounting for Not-for-Profit and Health Care OrganizationsIntroductionAccounting for Not-for-Profit OrganizationsFund AccountingDepreciationDonated Goods and ServicesInvestmentsTaxesAccounting for Healthcare OrganizationsSummaryChapter 12: Unique Aspects of Accounting for State and Local Governments--Part I: The Recording ProcessIntroductionBases of AccountingGovernment Fund AccountingRecording Financial InformationSummaryChapter 13: Unique Aspects of Accounting for State and Local Governments--Part II: Reporting Financial ResultsIntroductionReporting Financial InformationSummaryPart V: Financial AnalysisChapter 14: Financial Statement AnalysisIntroductionFinancial Statement ReviewThe Notes that Accompany Financial StatementsRatio AnalysisSummaryChapter 15: Financial Condition AnalysisIntroductionFinancial Condition AnalysisFinancial Statement Analysis versus Financial Condition AnalysisRatio AnalysisSummary

最近チェックした商品