“Representing over 20 percent of the U.S. Gross Domestic Product and accounting for approximately $1.5 trillion in revenue, health care is the single largest industry in the U.S. today.” (University of Phoenix, 2015). However, it is a vulnerable industry. The facility we are looking at is in New York, where the third highest losses in the country occur because of numerous problems dealing with Medicare and Medicaid reimbursements, cuts in funding, and pressures for discounted managed care, amongst others. The facility is called Elijah Heart Center (EHC). First we looked at the capital shortage because in an emergency, the hospital might not have enough cash to sustain itself. The challenge was to decide on the best strategy to solve the cash flow problem. The first think I thought of was how to make the needed cuts without sacrificing employees and their morale. Without your employees, you’ve got nothing. So, I looked at other options that wouldn’t sacrifice the team. The first one that came to mind was Reducing Agency Contracted Staff. They come at about double the price as the regular facility employees, there are fees that have to be paid to the staffing agencies they come from, and honestly, they won’t have the same level of commitment to your facility as your regular employees. Conveniently, this was a huge cost savings. Secondly, I chose to Change the Skill Mix. What this does is give the nurses a break from tasks that others can do. This allows the nurses to do tasks that only they can do. Others can move patients around, assist in bathing, assist in “comfort” needs patients might have, and so on. This frees up the nurses for other things that only they can do in patient care. This saves money because a salary for a nurse is considerably higher than a tech salary. And, with help, you wouldn’t need to increase nurses. We also looked at loan options to make up