Includes index.

Introduction to health care finance -- What does the health care manager need to know? -- Assets, liabilities, and net worth -- Revenues (inflow) -- Expenses (outflow) -- Cost classifications -- Cost behavior and break-even analysis -- Staffing: the manager's responsibility -- Reporting -- Financial and operating ratios as performance measures -- The time value of money -- Comparative data, forecasts, and benchmarking -- Budgeting and variance analysis -- Capital expenditure budgets -- Business loans and financing costs -- Owning versus leasing equipment -- Putting it all together: creating a business plan -- Case study: metropolis health system -- Mini-case study 1: proposal to add a retail pharmacy to a hospital in the metropolis health system -- Mini-cases study 2: changing economic realities in the health care setting: a physician's office teaching cases -- Mini-case study 3: the economic significance of resource misallocation: client flow through the women, infants, and children public health program.