|
Lecturer(s)
|
-
Kalábová Lenka, Mgr. Ph.D.
|
|
Course content
|
Seminar Topics: 1. week: Medical systems and financing in a medical care sector 2. week: The system of medical and social insurance in the Czech Republic 3. week: Financing of a medical care sector, the mechanisms of payment, payment regulations. The economy of a medical institution, typical revenues and hospital costs 4. week: Medical institutions and medical staff in relation to the structure and personal costs. The efficiency of providing medical care, paying for medical services 5. week: Tax system in the Czech Republic, a tax evidence, basic accounting reports, a non-state medical facility
|
|
Learning activities and teaching methods
|
|
unspecified
|
|
Learning outcomes
|
Subject focuses on orientation in medical - economic issues. Informs the students about entrepreneurial activities in health care and economic aspects of this business. Introduces the issues. of economy and systems of medical insurance, systems of providing medical services in the Czech Republic and other countries in relation to financing of these services. Subject also focuses on efficiency of the provided medical care and with aspects of purchase of the service in comparison to securing it with own efforts.
Subject Knowledge: Student knows the systems of medical care, historical development and basic characteristics. In the field of financing of medical care he knows basic payment mechanisms, current regulations related to the conditions of financing of MI and basic areas of financing based on the law on public medical insurance. Student knows the connections between financing of medical care and the system of medical and social insurance, he knows historical development of the both types of insurance and the conditions of collection the premium, as well as premiums related to social insurance. From the field of medical institution economy he knows some groups of costs and revenues and their percentual representation in overall revenues and costs of the medical institution. He knows the mechanisms of calculating the profit of a purchased medical service, he knows some groups of medical staff, the structure and personell costs. Student also has some basic knowledge of Czech tax system, a must-reporting procedure, tax evidence and accounting tools. Professional Skills: Student is able to differ between medical systems based on basic characteristics, he is able to calculate the compulsory payments for medical and social insurance; he knows the relation in calculation of the whole personell costs of the employer and net salaries of the employees. He is able to calculate the added value tax and complete costs of material and non-material possessions, he is able to categorize long - term resources in depreciation rates and he is able to calculate them considering typical characteristics. While evaluating the profitability of the purchased medical service the student is able to compare the price with the costs of providing the service by himself.
|
|
Prerequisites
|
Conditional subject was not determined
|
|
Assessment methods and criteria
|
unspecified
90 % seminar attendance, a seminar project
|
|
Recommended literature
|
-
Gladkij, I. Management ve zdravotnictví. 1. vyd. Brno: Computer Press, 2003. 380 s. ISBN 80-7226-996-8.. 2003.
-
GLADKIJ, I. STRNAD, I. Zdravotní politika, zdraví, zdravotnictví.. Olomouc. Lékařská fakulta Univerzity Palackého, 2002. ISBN 80-244-0500-8.
-
GLADKIJ, I. Úvod do zdravotní politiky, ekonomiky a sociologie zdravotnictví. Olomouc: Lékařská fakulta Univerzity Palackého, 2000. 177s. ISBN 80-244-0176-2.
-
KOMENDA, S. Nástroje objektivního manažerského rozhodování.. Olomouc. Filozofická fakulta Univerzity Palackého, 1999. ISBN 80-7067-986-7.
|