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、案例分析與指定作業為主要學習工具。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、財務報表與分析、營運資金管理、成本管理與決策、預算與績效管理、獎酬制度、時間價值與基本資本預算、風險與資本預算。
This course focuses on the most important accounting and financial management principles and concepts relevant to management of health services organizations and health related business. Lectures, cases, and assignments are the primary learning tools. The benefits you receive from this course are directly related to your class preparation and participation, i.e., 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
Financial Statements: Income Statement, Balance Sheet, Cash Flow Statement
Financial Analysis: Ratio Analysis
Working Capital management/managing financial operations
Cost Management and Decision Making
Budgeting and Performance Management,
Reward System and Compensation
Time value and Capital budgeting basics
Risk and Capital Budgeting