Jul 01, 2024
OHIO University Undergraduate Catalog 2023-2024

HLTH 4220 - Health Care Finance II


Examines more advanced and complex financial topics including product and product line costing, methods of budgeting and cost variance analysis, working capital and cash management, capital formation, capital project analysis, pricing concepts, and reimbursement strategies relating to payer and case mix. Special focus on managerial decision-making applications.

Requisites: ACCT 1020 and HLTH 4210
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Analyze capital projects using various financial criteria and methods.
  • Describe product and product line costing and its relationship to financial planning and control.
  • Explain the importance of budgeting with respect to management decision-making and control.
  • Identify different types of reimbursement methodologies and be able to develop financial strategies in order to maximize revenue depending upon payer and case mix.
  • Identify the critical need for capital in health care and the main sources of financing: debt and equity.


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