6cp Postgraduate
This subject develops basic skills in accounting and finance; analyses constraints upon revenue sources and budgetary processes in government agencies; and examines budget papers, annual reports, Parliamentary scrutiny, Auditors-General, and internal auditors. Students are expected to demonstrate competence in budgeting, cash management, cost minimisation, cost-volume-profit analysis, and financial statement analysis. Topics include basic accounting concepts; economic theories and concepts; policies, expenditure and issues in public health; allocation of resources; preparation of a unit budget; accountability for public resources; Casemix and related concepts; funding issues – (privatisation, managed care); financing healthcare, insurance, contracts, managed care, and reform of health insurance policy; and performance review and reporting.
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