LEARNING OUTCOMES

The aim of this course is to train students with theoretical and technical knowledge on the management of private and public healthcare organizations, especially focusing on programming and controlling activities.
 

AIMS AND LEARNING OUTCOMES

Students will be introduced to key topics and issues that concern the programming and controlling functions within private and public healthcare organizations. Specifically, the course aims to:

• explain the main methods and tools related to programming activities, highlighting both similarities and differences between public healthcare organizations and private healthcare organizations;
• examine the application of multidimensional performance systems in healthcare organizations;
• explain the fundamentals of cost determination of healthcare services.

At the end of the course, the students will be able to:

• know the main methods and tools of management for healthcare organizations;
• contribute for the formulation of strategies and objectives in the healthcare organizations;
• analyze the performances of healthcare organizations.

TEACHING METHODS

The course entails lectures and tutorials to apply specific knowledge in practice. In the learning activities, students may be supported by digital apps that allow for self-assessment.

Any modalities due to COVID restrictions will be evaluated during the semester.

During the course, the supports useful for deepening the contents covered will be indicated, which will be simultaneously made available on Aulaweb.

SYLLABUS/CONTENT

The course aims to introduce the knowledge of the main business economic variables with appropriate examples in the health sector.

1. The company system. The object of business economics

Definition of company. Essential elements of the company (people, assets, organizational structure, purpose, duration, complexity, cost-effectiveness, etc.). Types of companies (production, services, etc.). The business economy.

2. The National Health Service. Healthcare corporatization

Characteristics of the Italian health system. The evolution of the institutional model: the three reforms. Characteristics of the business process: regulatory references, purposes, tools. Corporate development, competition, cooperation. The political dimension and the corporate dimension in healthcare. The managerial autonomy of companies. The ASL and the AO as public companies for the production of health services. The structure and bodies of the health authorities. The departmental model. The public funding system and its characteristics.

3. Corporate balance

The company management cycle (financing, employment, transformation, realisation). Costs and revenues. Economic balance and financial balance. The break-even point.

4. Company economy

Concepts of input, output, outcome, efficiency and effectiveness. The management areas: core business, extraordinary, financial.

5. Costs

Main cost classifications (fixed-variable, estimated-final, controllable and non-controllable, common-special, direct-indirect). Total, average and marginal costs.

6. Accounting

The economic-patrimonial accounting and its main characteristics (balance sheet schemes from cc, analytical cont., budget etc.). Budget documents and their characteristics (the financial statements: SP, EC, Notes). Main budget postulates (competence, prudence, etc). Profitability (definition) and income configurations (characteristic, global, ordinary operating, etc.). Examples of the Income Statement of a healthcare company (with highlighting of characteristic items).

7. Efficiency and effectiveness of management

Efficiency measurement in manufacturing companies. Profitability ratios (ROI and ROE). Analytical accounting (assumptions, characteristics, etc.). Main differences between general and analytical accounting. The budget system in healthcare companies: aims, conditions (analytical accounting, information systems, reporting, etc.), cycle (planning - budget formulation - execution - reporting/evaluation). The reporting system and IT systems. Budget and Management Control: the various processes. Demonstrative examples of how a budget is built. The performance cycle and the individual evaluation forms.

RECOMMENDED READING/BIBLIOGRAPHY

Sources and materials for further study of the topics covered by the course will be gradually indicated by the teacher during the lessons.

Among the various texts available we recommend:

- G. Airoldi, G. Brunetti, V. Coda, Business Economics Course, Bologna, il Mulino.

- P.M. Ferrando, M. Zuccardi Merli, Capital and income in the functioning of the corporate system, Turin, Giappichelli.