"AONE and HFMA have recently formed a collaboration and partnership to identify strategies that will help to create a path of financial knowledge for the nurse executive and her/his leadership team. The nurse executive and leadership staff, and the chief financial officer and the financial staff, must begin to work together to identify issues that require a better understanding of finance. The success of service line strategy will ultimately depend on senior management's understanding of the concept and application of the financial rules. AONE and HFMA have developed a plan that will help to improve proficiency with budgeting in order to improve service line performance and patient care delivery systems. A strong service line based on sound financial analysis, can ensure that the appropriate allocation is devoted to the areas that will produce the best results for the patients, staff and the hospital."