本課程關注在健康服務機構部門管理最重要的會計與財務管理原理與觀念，課堂講授、測驗與案例分析為主要學習工具。本課程之學習效益將與學生對課程投入程度(課業準備與參與)有直接的關聯。
本課程探討影響健康照護組織之基本會計與財務管理原理包括:
會計基礎、損益表、資產負債表、現金流量表、比率分析、營運資金、時間價值、資本預算、淨現值、內部報酬分析
This course focuses on the most important accounting and financial management principles and concepts relevant to department-level management of health services organizations. Lectures, supplemented by quizzes and cases, are the primary learning tools. The benefits you receive from this course are directly related to your class preparation and participation—in other words, to the effort you put into the course.
This course examines basic accounting and financial management concepts affecting health care organizations, including:
• Accounting Basics: double entry, GAAP, FASB, notes to statements, auditing
• Income Statement: charges, contractual allowances, expenses
• Balance Sheet: assets, liabilities, equity, inventory, capital structure
• Cash Flow Statement: reimbursements, depreciation (SL, DDB, MACRS)
• Ratio Analysis, Working Capital, DCF, TVM, NPV, IRR