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Lecturer(s)
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Kalábová Lenka, Mgr. Ph.D.
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Course content
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Lecture Topics: The First Consultation: The system of health and social insurance in the Czech Republic Financing of health care sector, the mechanism of payment, ordinance reimbursement. Economy of medical institutions, the typical hospital income and costs The efficiency of health care providing, health services purchasing Self-study: Health systems and funding of the health care sector Health institutions and health providers considering the structure and personnel costs Czech tax system, tax accounting, basic financial statements, setting private health care facilities.
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Learning activities and teaching methods
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unspecified
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Learning outcomes
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The subject provides the overview of medico - economic issues. It informs the students about business in the health care and economic aspects of the business. It introduces the issues of economics and health insurance systems. It presents health service providing in the Czech Republic and abroad considering the financing of health care service system. The course also deals with the efficiency of health care services and the aspects of consuming compared with ensuring by own resources.
Subject Knowledge: Student knows the health care systems, historical development and basic characteristics. In the area of the health care financing he knows basic credit transfer mechanisms; he also knows the current ordinance regulation and financial conditions for health insurance and basic financial requirements accrording to the Public Health Insurance Act. It is focused on the interaction of financing in the health care and health and social insurance. Student knows the historical development of both types of insurance premiums and selection conditions as well as the types of social insurance benefits. Regarding the economy in health care institutions student knows each group of revenues and expenses and their volume fraction in total revenues and expenses of medical institutions. He knows the mechanisms for calculating profitability gained by purchased health services. He also knows various groups of health care providers, their structure and the system and amount of personell expenses. Student has some basic understanding of the tax system of the Czech Republic, obligatory tax reporting, tax and accounting tools. Professional Skills: Student can distinguish the different healthcare systems in accordance with the basic characteristics. He can calculate the amount of obligatory contributions to the health insurance and the social security depending on the employer; he can calculate the total costs of labour and net income. He can quantify the value of the added tax and the total cost of the tangible and intangible resources, he can distinguish between tangible and intangible assets, he knows the ranks of durables and depreciation rates and he can calculate the amount of depreciation based on the typical characteristics. When assessing the benefits of purchased health services he can compare the price offered to costs incurred in connection with the provision of services by its own means and resources.
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Prerequisites
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Conditional subject was not determined
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Assessment methods and criteria
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unspecified
A seminar paper, controlling tests, 100% participation in the consultations
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Recommended literature
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Gladkij, I. Management ve zdravotnictví. 1. vyd. Brno: Computer Press, 2003. 380 s. ISBN 80-7226-996-8.. 2003.
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GLADKIJ, I. STRNAD, I. Zdravotní politika, zdraví, zdravotnictví.. Olomouc. Lékařská fakulta Univerzity Palackého, 2002. ISBN 80-244-0500-8.
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GLADKIJ, I. Úvod do zdravotní politiky, ekonomiky a sociologie zdravotnictví. Olomouc: Lékařská fakulta Univerzity Palackého, 2000. 177s. ISBN 80-244-0176-2.
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KOMENDA, S. Nástroje objektivního manažerského rozhodování.. Olomouc. Filozofická fakulta Univerzity Palackého, 1999. ISBN 80-7067-986-7.
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