1. Knowledge and understanding

The course is designed to provide students with a fundamental understanding of the functioning of healthcare organizations, with particular emphasis on public healthcare organizations within the context of the Italian National Health Service (Servizio Sanitario Nazionale, SSN). It examines the distinctive features of the SSN, the typical managerial challenges faced by healthcare organizations, and the main management functions performed within healthcare institutions, drawing on the theories and analytical tools of business administration.

Students are expected to acquire knowledge and understanding of the principles of corporate governance and the related managerial tools—such as financial statements, cost analysis, strategic planning, and management control—and to apply them effectively in the healthcare sector.

2. Applied knowledge and understanding
Ability to apply accounting reporting tools and management control systems. Use performance evaluation methods and tools such as financial statements, cost analysis, and management control.

3. Autonomy of judgment
Ability to critically assess the efficiency, effectiveness, and equity of healthcare services. Capacity to interpret data and impact indicators (economic and health-related) in order to make informed decisions and manage the complexity of healthcare systems.

4. Communication skills
Ability to communicate clearly and using appropriate technical language the management strategies of healthcare organizations, the performance achieved, and critical issues to both specialist and non-specialist audiences (e.g. corporate management, healthcare professionals, policy makers).

5. Learning skills
Upon successful completion of this course, students will be able to apply the knowledge and tools acquired to understand the underlying principles and the main operational processes of public and private healthcare organizations, and to identify the most appropriate managerial actions to be undertaken.

The course is delivered through face-to-face lectures focusing on theoretical content, supported by PowerPoint presentations, as well as the analysis and discussion of brief case studies addressing specific managerial issues in healthcare organizations.
To support the learning process, the course also includes:

• the analysis of case studies and practical examples;

• the examination of corporate and organizational documents.

To ensure continuity in the learning process, students are provided with lecture slides and other teaching materials to facilitate review and the consolidation of the knowledge presented during classroom sessions.

If the course is delivered in blended or remote mode, appropriate adjustments may be made to the above, in order to ensure consistency with the syllabus.

None.

Mandatory

FUNDAMENTALS FOR THE GOVERNANCE OF HEALTHCARE ORGANIZATIONS (8 h)

• Introduction: business administration and the firm (slides)

• The Italian NHS: characterizing aspects (chapter 2 - Zangrandi)

• Corporatization and healthcare companies (slides)

• The principles of good governance and the autonomy of healthcare companies (Part 1, chap. 2 - Sorci)

• Healthcare seen through the eyes of economists (chapter 1 - Zangrandi)

• Financing of the NHS (chapter 2 - Zangrandi)

• Business success and entrepreneurial formula (Part I, chap. 5 - Sorci)

TOOLS FOR THE GOVERNANCE OF HEALTHCARE COMPANIES: GENERAL ACCOUNTING ... (5 h)

- The financial statements and the financial statements of a healthcare company (Part II, chap. 1 - Sorci)

- The Accrual Principle: Theory and Applications (Part II, Chapter 1 – Sorci)
- Self-Financing (Part II, Chapter 4 – Sorci)

... AND ANALYTICAL ACCOUNTING (8 h)

• Management control as a system (Part III, chap. 7 - Sorci) 

• Static cost analysis and allocation criteria (Part III, Chapter 1 - Sorci)

• Dynamic cost analysis and profitability diagram (Part III, Ch. 2 - Sorci)

• Sorci C., Lezioni di Economia aziendale, Giuffrè, Milan, (second edition) 2014, part I, ch. 2 and 5; part II, ch. 1; part III, ch. 1, 2 and 7.
• Zangrandi A., (2010). Economia e Management per le professioni sanitarie. McGrawHill, ch 1 and 2.
• Slides provided by the teacher.

Written exam: 10 multiple choice questions, each worth 3 points; the test is passed with at least 6 correct answers; test duration: 10 minutes.

Learning assessment may also be carried out on-line, should the conditions require it.

To ensure equal opportunities and in compliance with current laws, interested students may request a personal interview in order to plan any compensatory and/or dispensatory measures based on educational objectives and specific needs. Students can also contact the CInAP (Centro per l’integrazione Attiva e Partecipata — Servizi per le Disabilità e/o i DSA) referring teacher within their department (https://www.cinap.unict.it/content/referenti).

1. What are the principles of corporate governance?
2. What criteria guide the financing of the National Health Service (NHS)?
3. What is meant by Diagnosis-Related Groups (DRGs) and Essential Levels of Care (LEAs)?
4. What are the main characteristics of the financial statements of a healthcare organization?
5. How is net income determined using the analytical method and the synthetic method?
6. What variables are included in the profitability chart (break-even chart)?
7. What are the main criteria for allocating indirect costs?
8. What forms of effectiveness and efficiency should be distinguished in healthcare management?
9. What are the different levels of management control, and what characteristics distinguish them?
10. How is self-financing determined?