JAN EVANGELISTA PURKYNĚ UNIVERSITY IN ÚSTÍ NAD LABEM
Study programmes & Course catalogue
for academic year 2026/2027
JAN EVANGELISTA PURKYNĚ UNIVERSITY IN ÚSTÍ NAD LABEM
Česky
Search

Course: Management of Healthcare Financing

« Back
Course title Management of Healthcare Financing
Course code CKV/DMFZ6
Organizational form of instruction Lecture
Level of course Doctoral
Year of study 2
Semester Winter
Number of ECTS credits 0
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)
  • Koutský Jaroslav, doc. RNDr. Ph.D.
  • Kovářová Kateřina, doc. Ing. Ph.D.
  • Vrabcová Pavla, doc. Ing. Ph.D.
Course content
Lecture Topics: 1. Importance of strategic and crisis financial management. Strategic, tactical, and operational management. Mission, vision, objectives, and tasks of an institution. Strategic decision-making for developing concepts and strategies. Long-term financial sustainability. Legal forms of healthcare organisations (public contributory organisations, commercial entities). Healthcare financing methods including accounting frameworks. 2. Asset and capital structure of an organisation: liquidity, balance sheet, valuation and depreciation, leasing, inventories, receivables and impairment provisions, reserves, subsidies/transfers; overview of IFRS vs national standards. 3. Basic financial statements and their interrelations: balance sheet, income statement, and cash flow statement. Principles of effective financial planning in organisations. 4. Reimbursement mechanisms and revenues in healthcare: DRG, fee-for-service and capitation payments, pay-for-performance/bonuses; revenue cycle management, billing to health insurance companies, receivables management and denials. 5. Budgeting and financial planning in healthcare organisations: operating and capital budgets, responsibility centres, variance analysis, rolling forecasts, scenario building, and sensitivity analysis. 6. Financial analysis and financial health: methods and procedures, trend and comparative analysis. Financial ratios: liquidity, activity, leverage, profitability; prediction of financial distress, benchmarking. Interpretation of financial analysis results for stakeholders. 7. Working capital and cash management: inventory and receivables management towards health insurance companies. Payment discipline, liabilities and payment schedules, short-term financing, cash conversion cycle. 8. Cost accounting and costing in healthcare organisations: direct and indirect costs, cost centre accounting, basic costing methods; link to DRG and managerial decision-making. 9. Investment decision-making in healthcare organisations: sources of financing and their impact on operations and quality of care. Investment business case, TCO, NPV/IRR/payback, leasing vs purchasing. 10. Internal audit, analysis, and controlling: internal control systems in organisations. Innovation in process and change management for sustainable development.

Learning activities and teaching methods
unspecified
Learning outcomes
The aim of the course Management of Healthcare Financing is to understand the essence, principles, and logic of managerial processes and to acquire knowledge as well as methodological skills for effective and rational management of healthcare service providers. The course also focuses on the implementation of strategic decision-making in the area of managerial accounting and financing in various healthcare facilities. Students will gain an overview of applied managerial principles of financing in different types of healthcare organisations. They will learn to prepare and interpret financial and accounting statements in order to support strategic decisions that lead to organisational changes and more efficient management. Emphasis is placed on the effective management of financial and material resources, including sustainable development.
After completing the course, the student will be able to: 1. Prepare basic financial statements of a healthcare organisation and link them to the reimbursement environment of the organisation. 2. Design a budget for the next period and perform variance analysis, including recommendations for corrective actions. 3. Evaluate the financial health of an organisation. 4. Develop a cash-flow plan and propose measures for more efficient working capital management. 5. Assess an investment proposal and justify its rationale. 6. Apply principles of internal control in accounting and financial processes. 7. Present and defend their recommendations to top management and clinical leaders.
Prerequisites
unspecified

Assessment methods and criteria
unspecified
A semester analytical paper focused on an in-depth financial and accounting analysis of a selected healthcare provider (HCO), with a link to reimbursement mechanisms and performance management. The output includes recommendations for management (including a budget and proposed measures) as well as reproducible supporting materials.
Recommended literature
  • Vědecká knihovna UJEP, počítačová učebna FZS UJEP, sdílená místnost doktorandů, databáze typu Web of Science, SCOPUS, PubMed.
  • Pešková, R., Jindřichovská, I. (2022). Pešková, R., Jindřichovská, I. (2022)..
  • Špaček, M. Holečková, L. (2022). Finanční management. VŠEM.
  • Šteker, K. (2020). Finančí účetnictví. VŠEM..
  • [1] Dvořáková, D. (2022). Finanční účetnictví a výkaznictví podle mezinárodních standardů IFRS. Albatros Media.
  • [1] Getzen, T. E., & Kobernick, M. S. (2022). Health economics and financing. John Wiley & Sons.
  • [11] Vlčková, M. (2020). Základní principy a postupy v účetnictví. Wolters Kluwer..
  • [12] Vybíhal V. et al. (2021). Mzdové účetnictví praktický průvodce. Grada..
  • [2] Husereau, D., Drummond, M., Augustovski, F., de Bekker-Grob, E., Briggs, A. H., Carswell, C.. & Staniszewska, S. (2022). Consolidated Health Economic Evaluation Reporting Standards 2022 (CHEERS 2022) statement: updated reporting guidance for health economic evaluations. MDM Policy & Practice, 7(1), 23814683211061097.
  • [2] Hyršlová, J., Klečka, J., Holečková, L. (2024). Ekonomika podniku a organizací. VŠEM.
  • [3] Husereau, D., Drummond, M., Augustovski, F., de Bekker-Grob, E., Briggs, A. H., Carswell, C.. & Staniszewska, S. (2022). Consolidated health economic evaluation reporting standards (CHEERS) 2022 explanation and elaboration: a report of the ISPOR CHEERS II good practices task force. Value in health, 25(1), 10-31.
  • [3] Král, B. et al. (2018). Manažerské účetnictví. Albatros Media.
  • [4] Maaytová, A., Gajdošová, E., & Láchová, L. (2019). Změny v demografické struktuře a výdaje zdravotnictví České republiky. Český finanční a účetní časopis, 2018(4), 19-31..
  • [4] Máče, M. (2019). Finanční účetnictví veřejného sektoru. Grada.
  • [5] Neugebauer, J. (2023). Regulace práce lékařských pracovníků v rámci systému univerzální zdravotní péče pohledem zdravotní ekonomie: Případ novely Zákoníku práce v České republice. New Perspectives on Political Economy, 19 (1-2), 26-42..
  • [5] Šámalová, K. (2022). Financování zdravotnických systémů v kontextu české zdravotní politiky. Fórum sociální politiky, (5), 36-37..
  • [6] Tatek, B. K., & Katarína, I. (2024). Pojišťovnictví: Vybrané aspekty pojistných trhů. Grada Publishing as..
  • [7] Stará. M. (2023). Manažerská ekonomie (základní kurz). VŠEM.
  • [8] Svobodová, J. (2021). Hospodaření a vedení účetnictví příspěvkových organizací v ukázkách a příkladech. ANAG.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
JAN EVANGELISTA PURKYNĚ UNIVERSITY IN ÚSTÍ NAD LABEM, date of update: 01.06.2026 23:51. Data created for academic year 2026/2027