Course: Managerial accounting & control in Health Care Organisations (5302-211)

Persons:

• Prof. Dr. Christian Ernst (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

3

Contents:

The management of facilities in the health care sector features some particularities compared to the management of conventional corporations, and these are covered in this module. Here, especially cost accounting and budgeting will be discussed. The lecture is supplemented with the consideration of current topics at the beginning of the lectures. The exercise session provides an introduction into the regulatory frameworks of health care in Germany. Hereby, especially the in-patient, out-patient, and integrated treatment in Germany will be discussed. Afterwards, there will be an introduction into the US health care sector. Furthermore, the theoretical insights from the lecture and exercise session are extended with the aid of illustrative exercises.

Literature:

Finkler, Steven, A./Ward, David M./Baker, Judith J. (2007): Cost accounting for health care organizations: concepts and applications, 3. Aufl., Gaithersburg.

Location:

Hohenheim

Module:

• 5302-210 Basic Module Health and Social Management (compulsory)

eLearning:

Course in ILIAS