The health care environment -- The role of financial management and nurse leadership in health care organizations -- Key issues in applied economics -- Quality, costs, and financing -- Accounting principles -- Analysis of financial statement information -- Cost management -- Determining health care costs and prices -- Costs and other issues related to recruiting and retaining staff -- Strategic management -- Budgeting concepts -- Operating budgets -- Revenue budgeting -- Performance budgeting -- Controlling operating results -- Variance analysis: examples, extensions, and caveats -- Benchmarking, productivity, and cost-benefit and cost-effectiveness analysis -- Short-term financial resources -- Long-term financial resources -- Forecasting -- The nurse as entrepreneur -- Nursing and financial management: current issues and future directions.