An examination of the necessary financial roles within a health care organization.
Written in 2008; 1,238 words; 7 sources; APA; $ 42.95
Paper Summary:
This paper discusses the organizational roles of chief financial officers (CFO), comptrollers, treasurers, reimbursement directors and internal auditors within a health care setting. It discusses whether or not all of these positions are necessary in today's health care setting and why it is necessary to have multiple positions in a health care organization.
From the Paper:
"Kirkegaard (1997) proposes that the concept of liquidity is extremely familiar in the theory of accounting and financing. It is defined as having a direct relationship with the action of "paying." Enterprises or individuals are said to be liquid at a moment or within a period when they are able to pay their due debts now or within the period concerned. Payment can be made either in cash or by using references to cash. The daily language of accounting contains expressions such as "liquid capital" or simply "liquidity," terms that simply refer to means of payment that are easily accessible. In practice, "liquid capital" and "liquidity" can have three and only three forms. The ability to pay can be demonstrated by the presence of means of payment in the form of: cash holdings, deposits in bank accounts of various kinds, and prearranged rights to draw on credits of various kinds."
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