Process management in healthcare - 148006

courses
ID:
148006
Dettaglio:
SSD: Engineering and Management Duration: 48 CFU: 6
Located in:
DALMINE
Url:
ENGINEERING AND MANAGEMENT FOR HEALTH - 148-270-EN/COMUNE Year: 2
HEALTH TECNOLOGY AND ENGINEERING - 95-270/PERCORSO COMUNE Year: 3
Year:
2025

Overview

Date/time interval

Primo Semestre (15/09/2025 - 20/12/2025)

Syllabus

Course Objectives

  • Understand the basic principles of healthcare process management and how to map them effectively.
  • Analyze and classify costs using economic and accounting frameworks, with practical applications in healthcare.
  • Apply managerial accounting tools to support operational and strategic decisions in the health sector.
  • Manage the budgeting process and interpret variances as part of continuous improvement efforts.
  • Use advanced costing methods (e.g., ABC and ABM) to enhance efficiency and effectiveness in healthcare services.



Course Prerequisites

No specific prerequisites.


Teaching Methods

  • Theory: Lectures supported by slides and case studies.
  • Practice: Practical exercises based on real cases and simulated scenarios.

Assessment Methods

The exam consists of a written exam and an optional oral exam reserved to those students that have achieved in the written exam a mark at least equal to 27. The written exam includes theoretical questions, exercises, small cases, multiple choice questions, etc....


Contents

1. Healthcare Process Management and Cost Analysis

  • Definition of process
  • Process mapping: phases, stakeholders, outputs
  • Key variables in process management: time and cost

2. Cost Analysis and Classification

  • Economic classification: fixed and variable costs, break-even analysis, optimal mix
  • Industrial margin and contribution margin
  • Break-even point and the concept of scarce resources
  • Use of managerial (analytical) accounting to support healthcare decisions: make or buy, elimination of services or products, etc.

3. Cost Accounting Systems and Allocation Techniques

  • Introduction to the cost object
  • Principles of internal accounting: cost sources and the link between costs and products/services
  • Accounting and management control:
  • Components of a management control system
  • Requirements and characteristics for decision-making support, motivation, and organizational learning
  • Difference between full costing and variable costing techniques
  • Allocation of indirect costs:
  • Traditional techniques: Job Order Costing vs. Process Costing
  • Activity-Based Costing (ABC)

4. The Budgeting Process and Variance Analysis

  • Strategic planning and budget development. The budgeting process and management by objectives
  • Techniques for preparing a revised budget: Variance analysis

5. Decision-Support Tools in Healthcare Management

  • Use of cost information to support managerial decisions
  • Activity-Based Management (ABM) as an evolution of ABC to guide continuous improvement



Online Resources

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Main module

Process management in healthcare