Nowicki , M. (2017). Introduction to the financial management of healthcare organizations (7th ed.). Chicago, IL: Health Administration Press. Read Chapter 5, Third-Party Payment, pages 93 - 119
Read Chapter 6, Medicare, pages 120 - 149
Read Chapter 7, Medicaid, pages 150 - 156
Read Chapter 8, Cost Accounting, pages 157 - 179 The chapters discuss critical factors impacting revenue to the healthcare organization. Among these are third-party private and government payers and the utilization of cost accounting.
Kaplan, R. S. (2014). Improving value with TDABC. Healthcare Financial Management: Journal of The Healthcare Financial Management Association, 68(6), 76-83. The article highlights time-driven activity-based costing. The author traces the path of a patient throughout the continuum of care for a specific medical condition; identifies the actual cost of each resource used, such as personnel, space, consumables, and equipment, in both inpatient and outpatient settings; documents the amount of time the patient spends with each resource; and supports the ability to aggregate cost information across multiple organizations that deliver care to a patient throughout a defined episode of care.