... length of patient stay, size, and owner-ship. These factors affect the type and quantity of assets, services offered, and management requirements and often determine the type and level of reim-bursement. ... and exter-nal, useful information about an organization’s financial status and operations.Whereas accounting provides a rational means by which to measure abusiness’s financial performance and ... all businesses,is to plan for, acquire, and utilize resources to maximize the efficiency and value of the enterprise. The two broad areas of finance—accounting and fi-nancial management—are separate...