LO UI S C . G AP E NS K I
UNDERSTANDING
HEALTHCARE
FINANCIAL
MANAGEMENT
F IF T H E D IT I O N
AUPHA
UNDERSTANDING HEALTHCARE
FINANCIAL MANAGEMENT
Fifth Edition
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P, Inc. — Health Administration Press / Pagei/3rdproof/Understanding Healthcare Financial Management 5th ed. / Gapenski
AUPHA
HAP
Editorial Board
Leonard Friedman, ., Chair
Oregon State University
G. Ross Baker, .
University of Toronto
Caryl Carpenter, .
Widener University
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Barry Greene, .
University of Iowa
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Richard S. Kurz, . ———
Saint Louis University * PgVa
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Sarah B. Laditka, . Normal Page
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Stephen S. Mick, ., CHE
monwealth University [-2], (2)
Michael A. Morrisey, .
University of Alabama-Birmingham
Peter C. Olden, .
University of Scranton
E. Porter, .
Dana-Farber Cancer Institute
Sandra Potthoff, .
University of Minnesota
Lydia M. Reed
AUPHA
Sharon B. Schweikhart, .
The Ohio State University
Nancy H. Shanks, .
Metropolitan State College of Denver
Dean G. Smith, .
University of Michigan
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UNDERSTANDING
HEALTHCARE
FINANCIAL
MANAGEMENT [-3], (3)
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Louis C. Gapenski
In Collaboration with e H. Pink
Health Administration Press, Chicago, Illinois
AUPHA, Washington, DC
AUPHA
HAP
P, Inc. — Health Administration Press / Page iii / 3rd proof / Understanding Healthcare Financial Management 5th ed. / Gapenski
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