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Some 20 years ago, after years of teaching corporate finance and writing related textbooks and casebooks, I began teaching healthcare financial management in the University of Florida’s joint MBA/MHA program. The move prompted me to write my first healthcare finance textbook, Understanding Health Care Financial Management. The book was designed for use in health services administration financial management courses in which students had prerequisite courses in both accounting and corporate finance. In general, such courses are case courses, so this book served primarily as a reference tool when working healthcare finance cases | LOUIS c. GAPENSKI ALTHCARE ANCE AN INTRODUCTIO ACCOUNTING A FINANCIAL MAN Digitally signed by TeAM YYePG DN cn TeAM YYePG. c us TeAM YYePG. 0U TeAM YYePG email yyepg@msn com Reason I attest to the accuracy ajjfd integrity of this document Date 2005.07.06 08 36 22 08 00 THIRD EDITION AuPHA HAP HEALTHCARE FINANCE AUPHA HAP Editorial Board Frederick J. Wenzel University of St. Thomas G. Ross Baker Ph.D. University of Toronto Sharon B. Buchbinder R.N. Ph.D. Towson University Caryl Carpenter Ph.D. Widener University Leonard Friedman Ph.D. Oregon State University William C. McCaughrin Ph.D. Trinity University Thomas McIlwain Ph.D. Medical University of South Carolina Janet E. Porter Ph.D. University of North Carolina at Chapel Hill Lydia Reed AUPHA Louis Rubino Ph.D. FACHE California State University Northridge Dennis G. Shea Ph.D. Pennsylvania State University Dean G. Smith Ph.D. University of Michigan Mary E. Stefl Ph.D. Trinity University Linda E. Swayne Ph.D. University of North Carolina Charlotte Douglas S. Wakefield Ph.D. University of .
