... 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. ... effectiveness of current operations and planning for the future. Budgets play an important role in thisprocess.• Financial reporting. For a variety of reasons, it is important for businesses to record and ... margin, and what does it measure?Key Concepts Financial accounting information is the result of a process of identifying,measuring, recording, and communicating the economic events and statusof...