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This is the most practical financial management text for those who need basic financial management knowledge and a better understanding of healthcare finance in particular. Using actual examples from hospitals, long-term care facilities, and home health agencies, this user-friendly text includes practical information for the nonfinancial manager charged with budgeting. New to the Third Edition: * New chapter on “Operational Budgeting” * New chapter on “The Financial Impact of Electronic Records” * New chapter on “The Financial Impact of Information Input” * An expanded explanation of typical forms and terms of financing and equity * New Mini-Case Study “A Facility’s Conversion to Electronic Records” (covers the federally mandated transition to ICD-10.) * Thoroughly updated instructor supplements including PowerPoints, Excel Spreadsheets, and Instructor’s Manual