This paper explores the transformative role of big data in financial management within the U.S. healthcare sector, highlighting its capacity to address long-standing financial inefficiencies, enhance decision-making, and improve regulatory compliance. Big data technologies, such as predictive analytics and real-time financial reporting, provide healthcare institutions with the tools to forecast financial trends, optimize budgeting, and mitigate risks. Despite the significant benefits, the adoption of big data in healthcare finance faces challenges, including data privacy concerns, regulatory complexities, and technological limitations. The paper examines these barriers and enablers, offering strategic recommendations for healthcare institutions and policymakers to optimize the use of big data. By improving data governance, upgrading infrastructure, and fostering collaboration across departments, healthcare organizations can maximize the impact of big data on their financial operations. The review concludes with a call for continued policy support and financial incentives to encourage the broader adoption of big data in healthcare finance, ultimately promoting cost efficiency and operational resilience in the sector. Keywords: Big Data, Healthcare Financial Management, Predictive Analytics, Data Governance, Regulatory Compliance, Financial Decision-Making.
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