Within the care sector, many professionals work as managers who, typically trained in a single discipline, are increasingly becoming fully responsible for business operations. This means that a broadening of business management knowledge is required. In addition, a lot is changing in healthcare. Increasing market orientation, working commercially, internal commercialisation, Diagnosis Treatment Combinations (dbcs) and DOTs illustrate this. This means that today’s care managers must not only be broadly educated in business management, but also understand the impact of the changing world on their performance. And finance plays an important role in this. Knowledge of the basic principles of financial management is therefore indispensable for managers in healthcare. Knowledge of financial management is important for care managers for two reasons: • a manager in the care sector is (co-)responsible for finance in their business unit; • it is important for a manager to be able to discuss finance with the ‘specialist’ in this area: the controller, accountant, or head of economic and administrative services (HEAD). This book has been developed for managers in middle and senior management who are or will become responsible for a part of the business operations in a healthcare institution. This book is also useful for managers originating from outside the care sector who start working in healthcare or deal with the care sector.