Application of healthcare accounting and finance theories to decisions in healthcare environments. Emphasis on management problems and policy issues regarding allocation of resources, payments systems, capital investments and budgeting.
- Explain healthcare finance and evaluate the role it plays in the healthcare environment and business decision-making processes
- Demonstrate basic accounting concepts and a working knowledge of financial statements, focusing on the balance sheet, income statement and statement of cash flows of healthcare entities.
- Compare and contrast ratio and other financial analyses to evaluate the financial condition and performance of healthcare entities, using published annual reports as well as other public information from corporate websites and financial search engines.
- Compare and contrast operating and flexible budgeting techniques, including variance analyses and price setting considerations, methodologies and strategies.
- Demonstrate present value and discounted cash flow techniques and calculations, focusing on risk measurements and expected returns.
- Demonstrate basic knowledge of capital budgeting and project risk assessments, including capital budgeting techniques and investment decision methodologies, incorporating discounted cash flow and risk analyses.
- Create computer spreadsheets for health care financial analysis, budgeting and forecasting.
- Conduct financial analyses, including ratio analysis; cost-benefit analysis; cost effectiveness analysis; vertical analysis; horizontal analysis.
- Prepare an operating budget using fixed vs. flexible and zero-based budgeting principles.
- Analyze how physician services are reimbursed (e.g., Resource-Based Relative Value Scale (RBRVS); Medicare Part B; managed care negotiated fees; usual and customary charges).
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