|
Lecturer(s)
|
-
Crhová Zuzana, Ing. Ph.D.
-
Otrusinová Milana, Ing. Ph.D.
|
|
Course content
|
Basics of accounting, reporting, and evidence of assets and liabilities Fixed and current assets, depreciation, debts Costs, revenues, earnings Economics and management of health care facilities finances Financial planning, cash flow Financial analysis and financial control Legal and natural persons in the health care sector Human resources management and wages Cost-benefit methods used for efficiency evaluation of health care
|
|
Learning activities and teaching methods
|
Lecturing, Dialogic (Discussion, conversation, brainstorming), Methods for working with texts (Textbook, book), Individual work of students
- Participation in classes
- 15 hours per semester
- Term paper
- 20 hours per semester
- Preparation for examination
- 30 hours per semester
|
| learning outcomes |
|---|
| Knowledge |
|---|
| characterize the elements of financial statements |
| characterize the elements of financial statements |
| define the concepts of financing and financial management |
| define the concepts of financing and financial management |
| explain the principles of financial analysis |
| explain the principles of financial analysis |
| characterize financial control and audit |
| characterize financial control and audit |
| define methods of cost-benefit analysis |
| define methods of cost-benefit analysis |
| Skills |
|---|
| analyze basic accounting operations with their projection into financial statements |
| analyze basic accounting operations with their projection into financial statements |
| draw up a depreciation plan for fixed assets |
| draw up a depreciation plan for fixed assets |
| evaluate the financial performance of the medical facility using indicators of financial analysis |
| evaluate the financial performance of the medical facility using indicators of financial analysis |
| draw up a cash flow plan |
| draw up a cash flow plan |
| propose a suitable cost-benefit method for evaluating the investment plan |
| propose a suitable cost-benefit method for evaluating the investment plan |
| teaching methods |
|---|
| Knowledge |
|---|
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| Dialogic (Discussion, conversation, brainstorming) |
| Dialogic (Discussion, conversation, brainstorming) |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Individual work of students |
| Individual work of students |
| assessment methods |
|---|
| Analysis of seminar paper |
| Analysis of seminar paper |
| Composite examination (Written part + oral part) |
| Composite examination (Written part + oral part) |
|
Recommended literature
|
-
MAAYTOVÁ, Alena. Otázky ekonomiky zdravotnictví s ohledem na zvyšování efektivnosti. Vyd. 1.. Praha, 2012. ISBN 978-80-7357-912-8.
-
OCHRANA, F., PAVEL, J., VÍTEK, L. a kol. Veřejný sektor a veřejné finance. Praha: Grada, 2010. ISBN 978-80-247-3228-2.
-
Ochrana, František. Nákladově užitkové metody ve veřejném sektoru. Vyd. 1. Praha : Ekopress, 2005. ISBN 80-86119-96-3.
-
OTRUSINOVÁ, M., KUBÍČKOVÁ, D.. Finanční hospodaření municipálnívh účetních jednotek - po novele zákona o účetnictví. Praha: C.H.Beck, 2011. ISBN 978-80-7400342-4.
-
Pelikánová. Účetnictví, daně a financování pro nestátní neziskovky. 2016. ISBN 978-80-247-5699-8.
-
Vodáková Jana. Nástroje ekonomického řízení ve veřejném sektoru. 2013. ISBN 978-80-7478-324-1.
-
ZLÁMAL, Jaroslav a Jana BELLOVÁ. Ekonomika zdravotnictví. Vyd. 2., upr.. Brno, 2013. ISBN 978-80-7013-551-8.
|