Judith J. Baker, PhD, CPA, is Executive Director, Resource Group, Ltd., a Dallas based health care consulting firm. She is author of Activity-Based Costing and Activity-Based Management for Health Care Providers, a consulting editor for Aspen publications, and co-editor of Aspen's quarterly Journal of Health Care Finance. R. W. Baker, JD, is Managing Partner, Resource Group, Ltd. He is a health care consultant who focuses on health care management, training, and regulatory issues. He designs, directs, and administers long-term care Minimum Data Set (MDS) data collection and financial analysis. He is also a consulting editor for Aspen publications.Baker, Judith J. is the author of 'Healthcare Finance Basic Tools for Nonfinancial Managers' with ISBN 9780763733490 and ISBN 0763733490.