This course introduces students to the fundamental principles of budgeting and accounting in healthcare organizations through a systems science perspective , emphasizing the interconnectedness of financial management and organizational performance . Designed for students without prior experience in finance , the course focuses on how financial decisions function as integral components of broader integrated organizational systems . Students will explore how financial inputs , processes , and outputs interact to influence the efficiency and sustainability of healthcare delivery , with efficiency defined as achieving the highest quality of care with optimal resource use . Core concepts in financial management and accounting are presented as tools for system optimization , including capital and cash budgeting , cost allocation , variance analysis , and performance monitoring . The course highlights how financial data serve as feedback mechanisms that inform strategic planning , implementation , and system-level adjustments . Students will also examine financial statements--such as balance sheets and cash flow statements--as dynamic system diagnostics , providing insight into organizational health and resilience . Additional topics include the structure and function of capital markets , asset valuation , and scenario-based decision-making ( e . g . , lease vs . buy ) , all within the context of adaptive system behavior and long-term sustainability . By mastering these concepts , students will be equipped to apply financial tools to support mission-driven , data-informed decisions in diverse and complex healthcare environments .