Accounting concepts applied to planning and
management control aspects of healthcare institutions; financial
reporting, cost accounting, capital structures, budgeting,
financing, and cost benefit analysis are examined in the context
of healthcare entities. Emphasis is placed on your gaining
an understanding of the relationship among the healthcare
entity's organizational structure, operational activities,
clinical processes and the specification of viable cost accumulation
centers for planning and control purposes. Topics are:
statements of healthcare entities for the purpose of emphasizing
structural, legal, organizational, control, management, operational
and marketplace differences among facilities.
and service costing.
of services with computer models.
uses of cost data supported by information technology and
clinical information systems.