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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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Seminar Topics: 1. week: Medical systems and health care financing 2. week: The system of health and social insurance in the Czech Republic 3. week: Health care financing, the mechanisms of payment, payment regulations 4. week: The economics of a medical institution, typical hospital revenues and costs 5. week: The efficiency of providing health care, service purchasing 6. week: Medical institutions and medical staff considering the structure and personnel costs 7. week: Tax system in the Czech Republic, tax evidence, basic accounting reports, non-state medical facility setting
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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 is focused on economic issues in health care. It informs the students about entrepreneurial activities in health care and economic aspects of such a business. It introduces the issues of economy and the systems of health insurance, the systems of providing medical services in the Czech Republic and other countries regarding service financing. The subject is also focused on the efficiency of the provided health care and on the aspects of service purchasing in comparison with securing it by own efforts.
Subject Knowledge: Student knows the systems of health care, their historical development and basic characteristics. In the field of health care financing he knows basic payment mechanisms, current regulations related to the conditions of financing and basic areas of financing based on the law on the public health insurance. Student knows the connections between health care financing and the system of health and social insurance; he knows historical development of the both types of insurance and the conditions of premium collection, as well as premiums related to social insurance. Considering the economy of medical institution he knows the groups of costs and revenues and their percentual representation in overall revenues and costs of the medical institution. He knows the mechanisms of profitability assessment of purchased health service, he knows the groups of medical staff, the structure and personnel costs. Student also has basic knowledge of Czech tax system, necessary report submitting and tax evidence including accounting tools. Professional Skills: Student is able to set the difference between health systems because of their basic characteristics, he is able to calculate obligatory payments for health and social insurance, he can calculate overall labour costs of the employer and net salaries of the employees. He is able to calculate added value tax and overall costs of the assests, he can categorize long term resources regarding depreciation rates and he can calculate them based on the typical characteristics. While assessing the profitability of purchased health service the student is able to compare the price with the costs of securing the service with own efforts.
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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
80 % seminar attendance, a seminar project
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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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