南台課程大綱
學年度 98學年第二學期 系所 企管系
課程名稱 醫院財務管理 班級 碩專企管一乙
授課教師 呂昭顯 點 閱 次 數 106
選修
必修
課程概述
Financial Management in Health Care Organizations provides discussion on the fundamental principles of finance, accounting, and budgeting for both short-term and long-term assets and programs. Managers of health care organizations and those aspiring to be
課程目標
1. Case studies threaded throughout the book provide a realistic simulation of the management of a health care organization from a financial perspective
2. All varieties of health care organizational structures are addressed: hospital-based, home health, managed care, and medical practices
3. Focus is on financial principles and decision making - not accounting
課程大綱
PART 1 健康照護與財務管理概論

第一章 健康照護組織的財務管理

第二章 代理問題與代理成本

PART 2 工 具

第三章 會計與現金流量分析

第四章 組織診斷:財務報表分析

第五章 貨幣時間價值

第六章 資產評估

第七章 成本行為

第八章 預算編製與差異分析

PART 3 金融市場環境

第九章 金融市場:機制、風險與收益率

PART 4 選擇長期資產及方案

第十章 資本預算編製基礎

第十一章 資本預算編製中的特殊問題

PART 5 管理長期金融資產:捐贈基金

第十二章 管理捐贈基本

PART 6 長期融資

第十三章 外部融資的資金來源

第十四章 長期融資的程序

第十五章 融資途徑與組織生命力

PART 7 短期資產管理與負債管理

第十六章 營運資金管理的原則

第十七章 現金、有價證美與病人帳戶管理

第十八章 數學方法在存貨管理中的應用

第十九章 流動負債與短期籌資
英文大綱
PART I: Introduction to Health Care Organizations.
Ch 1: Financial Management in Health Care Organizations.
Ch 2: Agency Problems and Agency Costs.
PART II: Tools.
Ch 3: Accounting and Cash Flow Analysis.
Ch 4: Organizational Diagnostics: Financial Statement Analysis.
Ch 5: The Time Value of Money.
Ch 6: Valuing Assets.
Ch 7: Cost Behavior.
Ch 8: Budgeting and Variance Analysis.
PART III: The Financial Market Environment.
Ch 9: Financial Markets: Institutes, Risk, and Return.
PART IV: Selecting Long Term Assets and Programs.
Ch 10: The Basics of Capital Budgeting.
Ch 11: Special Topics in Capital Budgeting.
PART V: Managing Long Term Financial Assets: The Endowment.
Ch 12: Managing the Endowment. PART VI: Long Term Financing.
Ch 13: External Financing: Sources.
Ch 14: Procedures for Long Term Financing.
Ch 15: Access to Capital and Organizational Viability.
PART VII: Managing Short Term Assets and Liabilities.
Ch 16: Principles of Working Capital Management.
Ch 17: Cash, Marketable Securities, and Patient Accounts.
Ch 18: Inventory Management: Mathematics and Judgement.
Ch 19: Current Liabilities: Short Term Financing.
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