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" (covers the federally mandated transition to ICD-10.) An expanded explanation of typical forms and terms of financing and equity New Mini-Case Study "A Facilityrs"s Conversion to Electronic Records" Thoroughly updated instructor supplements including PowerPoints, Excel Spreadsheets, and Instructorrs"s Manual