CONTROLLO DI GESTIONE IN SANITÀ - 95039

courses
ID:
95039
Dettaglio:
SSD: Engineering and Management Duration: 48 CFU: 6
Located in:
DALMINE
Url:
HEALTH TECNOLOGY AND ENGINEERING - 95-270/PERCORSO COMUNE Year: 3
Year:
2026

Overview

Date/time interval

Primo Semestre (14/09/2026 - 19/12/2026)

Syllabus

Course Objectives

- Knowledge and understanding
Understand the fundamental principles of healthcare process management and process mapping.
Analyze and classify costs according to economic and accounting criteria, with practical applications in healthcare.

- Applying knowledge and understanding
Apply management accounting tools to support operational and strategic decisions in the healthcare sector.
Manage the budgeting process and interpret variances from a continuous improvement perspective.
Use advanced costing tools, such as ABC and ABM, to improve the efficiency and effectiveness of healthcare services.

- Making judgements
Analyze and classify costs according to economic and accounting criteria, assessing their implications for healthcare decision-making.
Interpret budget variances to identify critical issues, areas for improvement and possible corrective actions.
Use cost information to support well-grounded managerial decisions in the healthcare context.

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. The written exam includes theoretical questions, exercises, small cases, multiple choice questions, etc....



The lecturers reserve the right to require an additional oral examination, including after the written examination has been completed, whenever this is deemed necessary to verify that the student has effectively acquired the knowledge and competencies specified in the course's intended learning outcomes and to ensure the appropriate assignment of the final grade.

Contents

1.Cost analysis and classification

Economic classification of costs: fixed, variable and semi-variable costs.
Gross margin and contribution margin.
Break-even analysis, optimal mix and the concept of scarce resource.
Use of cost accounting to support healthcare decision-making: make or buy decisions, elimination of services or products, economic convenience assessments.

2.Cost accounting systems and allocation techniques

Introduction to the concept of cost object.
Principles of management accounting: sources of cost and the link between costs and products/services.
Accounting and management control: components, requirements and purposes of control systems.
Management control as a tool to support decision-making, motivation and organizational learning.
Allocation of indirect costs: traditional techniques, Job Order Costing and Process Costing.
Activity-Based Costing.

3.Planning, budgeting and deviation analysis

Strategic planning and budget setting: short-term and long-term logic.
Link between strategy, corporate objectives and budget formulation.
Deviation analysis and use of information to support control and continuous improvement.

4. Tools to support decision-making in healthcare

Use of cost information to support managerial decisions in healthcare.
Activity-Based Management as an evolution of Activity-Based Costing.
Use of ABM to guide efficiency, effectiveness and continuous improvement in healthcare services.

Online Resources

More information

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Degrees

Degrees

HEALTH TECNOLOGY AND ENGINEERING - 95-270 
Bachelor's Degree
3 years
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