SPH 550 - Introduction to Health Care Finance

3 units (fi 6)(EITHER, 3-0-0)

Financial structure of the health care system, Introduction to managerial accounting with special emphasis on the management of health care agencies. Principles of costing. Multiproduct and case mix measures. Resource use decisions, budgeting and control, and pricing analysis for health care organizations. Note: Credit may not be obtained for both PHS 550 and SPH 550.