Healthcare Valuation: The Financial Appraisal of Enterprises, Assets, and Services

A timely look at the healthcare valuation process in an era of dynamic healthcare reform, including theory, methodology, and professional standards In light of the dynamic nature of the healthcare industry sector, the analysis supporting business valuation engagements for healthcare enterprises, assets, and services must address the expected economic conditions and events resulting from the four pillars of the healthcare industry: Reimbursement, Regulation, Competition, and Technology. Healthcare Valuation presents specific attributes of each of these enterprises, assets, and services and how research needs and valuation processes differentiate depending on the subject of the appraisal, the environment the property interest exists, and the nature of the practices. Includes theory, methodology, and professional standards as well as requisite research, analytical, and reporting functions in delivering healthcare valuation services Provides useful process tools such as worksheets and checklists, relevant case studies, plus a website that will include comprehensive glossaries and topical bibliographies Read Healthcare Valuation for a comprehensive treatise of valuation issues in the healthcare field including trends of compensation and reimbursement, technology and intellectual property, and newly emerging healthcare entities. INDICE: Foreword Preface Acknowledgments About the Author Disclaimer Introduction The Four Pillars of the Healthcare Industry Structure of this Text Reader Tools Chapter 1 The Chronology of U.S. Healthcare Delivery 1.1 Foundation of U.S. Healthcare 1.2 Early 1900s 1.3 1930s–1950s 1.4 1960s 1.5 1970s 1.6 1980s 1.7 1990s 1.8 2000–2010 1.9 ACA Constitutionally Challenged 1.10 Conclusion Chapter 2 Reimbursement Environment 2.1 Overview 2.2 Healthcare Revenue Cycle 2.3 Current Reimbursement Environment 2.4 Public Payors 2.5 Private Payors 2.6 Methods of Reimbursement 2.7 Emerging Reimbursement Trends and the Impact of Healthcare Reform 2.8 Conclusion 2.9 Key Sources 2.10 Acronyms Chapter 3 The Regulatory Environment 3.1 Overview and Trends 3.2 Tax Regulations 3.3 Fraud and Abuse Regulations 3.4 Competition 3.5 Privacy Regulations 3.6 Safety Regulations 3.7 Corporate Practice of Medicine and Related Provisions 3.8 Licensure, Certification, and Accreditation Regulations 3.9 Conclusion 3.10 Key Sources 3.11 Acronyms Chapter 4 Competition 4.1 Overview 4.2 Economics of Healthcare 4.3 Supply and Demand in Healthcare 4.4 Porter?s Five Forces of Competition 4.5 Barriers to Free Market Competition in Healthcare 4.6 Historical Reform Efforts and their Effect on Competition 4.7 Conclusion Chapter 5 Technology 5.1 Overview 5.2 Management Technology 5.3 Clinical Technology 5.4 Conclusion 5.5 Key Sources 5.6 Acronyms Chapter 6 Healthcare Reform 6.1 Overview 6.2 Initiatives Leading to Healthcare Reform 6.3 Drivers of Healthcare Reform 6.4 Patient Protection and Affordable Care Act (ACA) 6.5 Paying for Healthcare Reform 6.6 Future of the ACA 6.7 Conclusion: Future of U.S. Healthcare Delivery in an Era of Reform 6.8 Key Sources Chapter 7 Basic Valuation Tenets 7.1 Economic Principles 7.2 Financial Valuation Concepts 7.3 Conclusion 7.4 Key Sources 7.5 Acronyms Chapter 8 Valuation Approaches and Methods 8.1 Valuation Methodology 8.2 Alternative Valuation Techniques 8.3 Risk Assessment 8.4 Discounts and Premiums 8.5 VIII. E Related Valuation Assignments 8.6 Conclusion 8.7 Key Sources 8.8 Acronyms Chapter 9  Costs and Sources of Capital 9.1 Healthcare Financing Options 9.2 Cost of Capital 9.3 Conclusion Chapter 10 Planning and Process for Healthcare Valuation Engagements 10.1 Defining the Engagement 10.2 Developing the Valuation Opinion 10.3 Conclusion 10.4 Key Sources Chapter 11 Inpatient Enterprises 11.1 Hospitals 11.2 Long–Term Care 11.3 Typical Valuation Considerations 11.4 Conclusion 11.5 Key Sources 11.6 Acronyms Chapter 12 The Valuation of Outpatient Enterprises 12.1 Overview of Valuation Considerations Pertinent to Outpatient Enterprises 12.2 Professional Practices 12.3 Freestanding Outpatient Ambulatory Enterprises 12.4 Home Health and Hospice Enterprises 12.5 Conclusion 12.6 Key Sources 12.7 Acronyms Chapter 13 Other Healthcare Related Enterprises 13.1 Management Services Enterprises 13.2 Third party payors 13.3 Supply Side Enterprises 13.4 Conclusion 13.5 Key Sources 13.6 Acronyms Chapter 14 Tangible and Intangible Assets 14.1 Current and Future Trends Regarding Tangible Assets 14.2 Classification and Valuation of Tangible Assets 14.3 Current and Future Trends Regarding Intangible Assets Under the Four Pillars: Regulatory, Reimbursement, Competition, and Technology 14.4 Classification and Valuation of Intangible Assets 14.5 Conclusion 14.6 Key Sources 14.7 Acronyms Chapter 15 Healthcare Services 15.1 Classification of Clinical Related Services 15.2 Classification of Non–Clinical Related Services 15.3 Establishing Fair Market Value and Commercial Reasonableness 15.4 Four Pillars of the Healthcare Services Industry: Regulatory, Reimbursement, Competition, and Technology 15.5 Valuation of Healthcare Services 15.6 Conclusion 15.7 Key Sources 15.8 Acronyms Chapter 16 The Threshold of Commercial Reasonableness 16.1 Definition of Commercial Reasonableness 16.2 Commercial Reasonableness Analysis 16.3 Conclusion 16.4 Key Sources 16.5 Acronyms Epilogue Appendix A: Subject Property Interest Bibliography Glossary About the Companion Website Index

• ISBN: 978-1-118-83297-4
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Fecha Publicación: 07/04/2014
• Nº Volúmenes: 1
• Idioma: Inglés