Introduces key aspects of financial management for today’s healthcare organizations, addressing diverse factors that
impact the provision of medical services in our dynamic and competitive environment. Students will gain knowledge and
skills in the various types of healthcare budgeting and financial reporting, applying these skills through practical case
scenarios and problem-solving activities.
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Financial Management in Healthcare Administration
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Berger, S. (2014). Fundamentals of health care financial management: A practical guide to fiscal issues and activities
(4th ed.). San Francisco, CA: Jossey-Bass.
Course Learning Outcomes
Upon completion of this course, students should be able to:
Explain the basic concepts of financial management in healthcare organizations.
Explain the aspects of managing short-term and long-term assets and liabilities in healthcare organizations.
Analyze agency relationships in healthcare and how organizations can ameliorate agency costs.
Explain the similarities and differences among the major approaches to valuation of healthcare firms.
Distinguish variable versus fixed, and direct versus indirect costs, for a healthcare service or process.
Calculate net present value, internal rate of return, and profitability indexes given assumed cash flows and
discount rates in healthcare operations.
Compare and contrast the choices for external financing faced by healthcare organizations.
Evaluate the basic principles of working capital management as rooted in controlling opportunity costs in
Discuss the financial approach to strategic healthcare planning and how managers can participate effectively in
Describe key impacts of the Patient Protection and Affordable Care Act on the financial management of U.S.
healthcare organizations, providers, patients, payers, and employers.
Upon completion of this course, the students will earn three (3) hours of college credit.
1. Study Guide: Each unit contains a Study Guide that provides students with the learning outcomes, unit lesson,
required reading assignments, and supplemental resources.
2. Learning Outcomes: Each unit contains Learning Outcomes that specify the measurable skills and knowledge
students should gain upon completion of the unit.
3. Unit Lesson: Each unit contains a Unit Lesson, which discusses lesson material.
4. Reading Assignments: Each unit contains Reading Assignments from one or more chapters from the textbook
and/or outside resources.
5. Suggested Reading: Chapter presentations are provided in each unit study guide as Suggested Reading to aid
students in their course of study.
6. Unit Assessments: This course contains six Unit Assessments, one to be completed at the end of Units I-VI.
Assessments are composed of written-response questions.
BHA 4053, Financial Management in Healthcare Administration
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