目次

Part I: A Financial Management Framework 1. Introduction and Overview 2. The Health Care Environment 3. The Role of Financial Management and Nurse Leadership in Health Care Organizations 4. Key Issues in Applied Economics 5. Quality, Costs, and Financing Part II: Financial Accounting 6. Accounting Principles 7. Analysis of Financial Statement Information Part III: Cost Analysis 8. Cost Management 9. Determining Health Care Costs and Prices 10. Costs and Other Issues Related to Recruiting and Retaining Staff Part IV: Planning and Control 11. Strategic Management 12. Budgeting Concepts 13. Operating Budgets 14. Revenue Budgeting 15. Performance Budgeting 16. Controlling Operating Results 17. Variance Analysis: Examples, Extensions, and Caveats 18. Benchmarking, Productivity, and Cost-Benefit and Cost-Effectiveness Analysis Part V: Managing Financial Resources 19. Short-Term Financial Resources 20. Long-Term Financial Resources Part VI: Looking to the Future 21. Forecasting 22. The Nurse as Entrepreneur 23. Nursing and Financial Management: Current Issues and Future Directions Glossary