This course analyzes various methods of health care financing, including Medicare/Medicaid, private insurance (including HMOs), and self-funding. It then discusses the various methodologies for reimbursement under these programs, including fee-for-service, capitation, and DRGs, and their impact on the health care organizations providing the services. Students will analyze how budgets, expenses, and financial statements, etc., are linked to the reimbursement process, and they will examine the role of the non-financial manager in health and human services in these processes.