Course: FINANCE AND ACCOUNTING

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Course title FINANCE AND ACCOUNTING
Course code KSZD/FZO9
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Barták Miroslav, PhDr. Ph.D.
  • Povolná Pavla, Mgr. Ph.D.
Course content
Lecture Topics: 1. Sources of financing of healthcare facilities in the Czech Republic 2. Methods of reimbursement of health care in the Czech Republic (primary care) 3. Methods of reimbursement of health care (secondary and tertiary care) 4. Legal forms of health care facilities in terms of financial management 5. Management of relationships with health care payers, incomes and expenditures of healthcare facilities 6. Property of medical facilities and its reproduction 7. Methods of economic evaluation in health care facilities, financial management in health care facilities 8. Cross-border reimbursement of health care from the point of view of health care facilities 9. Project financing in health care facilities 10. Public procurement in health care facilities 11. Case studies of financing medical facilities Seminar Topics: 1. Public and private sources in health care financing in the Czech Republic 2. Capitation payments, performance payments 3. DRG system, project financing 4. Contract between provider and health insurance company 5. Health insurance plan of health insurance company 6. Own and foreign income of selected health care facility, expenditures by type of selected health care facility 7. Examples of CBA on the data of a particular medical facility 8. The system of managerial accounting in selected MD 9. Reimbursement processes in cross-border healthcare, analysis of specific public health contracts 10. Methods of HCTA, HTA case studies (instrumentation, therapeutic methods) 11. Reserve.

Learning activities and teaching methods
unspecified
Learning outcomes
The course introduce students to the system of multi-source financing of healthcare facilities in the Czech Republic. After completing the course, students will understand the financing of medical facilities and will be familiar with the basic methods of economic evaluation of medical facilities.
Expertise: Students will be familiar with the basic models of financing healthcare facilities in neighboring countries (Slovakia, Austria, Germany, Poland) and will be familiar with the situation in cross-border healthcare provision from the perspective of health service providers. Professional skills: The student knows methods of reimbursement of health care in the Czech Republic within the framework of primary, secondary and tertiary care and can use them in practice.
Prerequisites
unspecified

Assessment methods and criteria
unspecified
80% attendance in lessons, case study - basic model of health care facilities financing in the Czech republic and in neighboring countries (Slovak republic, Austria, Germany, Poland)
Recommended literature
  • BARTÁK, M. a kol. Přeshraniční zdravotní péče v Evropské unii a ČR. Čas. Lék. čes. 2016155: 247-253..
  • BARTÁK, M. Ekonomické a sociální determinanty zdraví v Ústeckém kraji a Sasku. Praha: Wolters Kluwer ČR. 2013. 96 s. ISBN: 978-80-7478-418-7.. ISBN 978-80-7478-418-7.
  • BARTÁK, M. Mezinárodní srovnávání zdravotnických systémů. Praha: Wolters Kluwer ČR. 2012. 336 s. ISBN: 978-80-7357-984-5.. ISBN 978-80-7357-984-5.
  • BARTÁK, M., 2010. Ekonomika zdraví: sociální, ekonomické a právní aspekty péče o zdraví. Praha: Wolters Kluwer ČR. 224 s. ISBN 978-80-7357-503-8.. ISBN 978-80-7357-503-8.
  • GETZEN, T. E. Health economics and financing. Hoboken, 2007 NJ: Wiley. ISBN 978-1118184905.
  • HOLEČKOVÁ, J. Finanční analýza firmy. 1. vyd. Praha: Wolters Kluwer ČR, 208 s. 2008. ISBN 978-80-7357-392-8.
  • PHELPS, C. E. Health economics. Routledge, 2016. ISBN 978-0-13-294853.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester