I have to say as much as I agree its theoretically a good idea to understand the business side as a resident, it really is not time well spent. Until you really have to do it day in and day out, it really does not compute to much of anything. When in residency its more of an extra task. We used to have to fill out the billing sheet but we were so busy there was little learning involved.
Also you only see one side of billing in academia and to be honest is not applicable to most future docs who do PP or employed position. Its relevent but I don't known if its worth the time.
I do think residents should be taught more about the health care system in general and how the changes will effect people. Within this context there needs to be education on how the money is spent and how it gets into the doctors pockets