Accounting practices and principles are at the heart of a manager’s role. To understand the needs of operating a department, it is necessary to understand the importance of accounting in identifying operational needs.

Write a 700- to 1,050-word paper, identifying the role of the health care manager, comparing productive and nonproductive time. Consider the following:

• How are costs tied to staffing?
• What is the difference between the annualized method and the scheduled-position method?
• Why annualize staffing?
• What is the benefit of recording productive and nonproductive time, if at all?

Cite at least two sources other than your text.

Format your paper consistent with APA guidelines.