teaches students fundamental concepts, including both financial management and accounting. The book was developed to be used in clinical and health services administration programs, in which students are primarily trained for a career in a provider organization. This edition has been thoroughly updated and at the same time judiciously honed to produce a very focused text. New to this edition are sections on the Sarbanes-Oxley Act, the impact of cost structure on risk, a revised approach to variance analysis, and a discussion of the revenue cycle.





