H. John Heinz III School of Public Policy and Management
Master of Medical Management

92882 B Health Finance

Lectures 3 through 6 are on Disk 1 and Disk 2, which were mailed out during the third week of March.  Please contact mariacoe@andrew.cmu.edu if you did not receive the package.

| Lecture 1 Video Lectures |

| Lecture 2 Video Lectures |

Click on the above link to view videos. 

Please be patient as the Lecture 1 videos may take up to 5 minutes to download depending on your internet connection.

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Instructor:

Mark J. Giaquinto

Work:  412-692-8642

e-mail : mjgio@andrew.cmu.edu

Course WEB Site:

This course uses a Blackboard WEB site.  Assignments, readings, correspondence, etc will be posted here. 

Be sure to check this site regularly for updates.

URL to Course:         http://www.cmu.edu/blackboard

Description:

The course is designed to provide the students with an understanding of both the primary accounting principles and the financial tools required to compile healthcare feasibility studies.  The material will emphasize the following topics:

 

·         Accrual vs. Cash Accounting – “when does a transaction get recorded”

·         Primary Financial Statements – Statement of Operations; Balance Sheet and Statement of Cash Flows for both Not-for-profit and For-profit entities

·         Operating and Capital Budgeting in a Healthcare

·         Evaluating the Financial Statements

·         Tools to Evaluate New Initiatives – Breakeven and Payback Analyses

 

Pre-assigned readings focus on Financial Statements and important ratios in analyzing financial results.  The reading on the financial statements breakdown the components of each statement and explains the inter-relationship with each.  The reading on analyzing the statements addresses key ratios used by the not-for-profit bond market in analyzing financial results and setting bond ratings.