This book provides the fundamental concepts and tools needed by Clinical Engineering (CE), also known as Health Technology Management (HTM), managers to properly manage their financial resources, as well as to prove to their senior leaders that they are comparing (benchmarking) well against their peers. After introducing basic accounting concepts and tools using a case study based on real data, different methods for financing the CE/HTM department are explored. Next, opportunities for improving financial performance are explained through analyses of budget, costs and productivity. After a critical review of various benchmarks available, proper ways to use them to evaluate performance and seek improvements opportunities are demonstrated, enabling CE/HTM managers to secure recognition and support from their senior leaders, as well as defend their departments against consultants and outsourcing companies.