Economics, financial statement and control of Italian healthcare and social care organizations (2018/2019)

Course code
Name of lecturer
Paolo Roffia
Paolo Roffia
Number of ECTS credits allocated
Other available courses
Academic sector
Language of instruction
1° periodo di lezioni dal Oct 1, 2018 al Dec 14, 2018.

Lesson timetable

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Learning outcomes

The aim of the course is to give students the capability of the comprehension of the Italian public health care system as well as the the economics of his organization.
After having outlined the purpose and the operational environment, we will analyze the management and the organization of the public health care organizations. Students will be taught about the managerial practices and intruments used for pursuing company' efficiency and effectivenes and the implications on their financial statement.
A special emphasis is dedicated, in the context of the Veneto region, to the analysis of the programming tools and to the design of the internal control system. A few financial statements and budgets will be analysed and discussed with students.
At the end of the course the student will be able:
- to appreciate the italian health care system ;
- to put into relatioship the italian system to the system adopted in other relevant countries worldwide, evaluating pros and cons;
- to know services, structure and processes adopted in the Veneto public health care organizations;
- to undestand and critically compare the financial statements and the budgets of the Italian public health care organizations.


During the course these topics will be analysed (both for attending and non attending students):
1. The evolution of the Italian National Health System and the relevant legal sources.
2. The Italian health care expenditure.
3. The basic levels of care.
4. The organization of the NHS. Health Organizations, Trusts and Hospitals.
5. The management and organization of health care companies.
6. The equilibrium of HC organizations.
7. The planning and control process in health care organizations.
8. The assessment of performance in health care organizations.
9. Internal controls in health care organizations.
10. The health care system in the Veneto Region.
11. Accounting standards in for the Veneto health care organization
12. The Financial statement of the Veneto health care organizations
13. Examples of financial statements of the Veneto health care organizations

TEACHING ACTIVITY: front lessons. During the course a few materials from the Italian Minister of the Health care system and from the Veneto Region will be analysed. In additon a few casestudy with financial statements of Italian organizations will be discussed in the classroom. Students (bot attending and non attending) will found those materials accessing to MYUNIVR platform.
Chapters of the textbook (ZANGRANDI) to be studied are: 1, 2, 3, 4, 5, 6, 7, 8, 14.

Reference books
Author Title Publisher Year ISBN Note
Zangrandi A. Economia e management per le professioni sanitarie (Edizione 4) Mc Graw Hill 2011 9788838636905
Balduzzi (a cura di) Manuale di diritto sanitario Il Mulino 2013

Assessment methods and criteria

The aim of the examination is to assess a) the student knowledge of the main topics of the course and b) the comprehension of a the financial statement of a specific case study.

Students will be assessed differently according to their status as: A) ATTENDING/B) NON-ATTENDING students.
A) Students who attend the course will be assessed through an intermediate presentation and a final exam (max 30 marks). A1. The intermediate presentation consists in an individual presentation of the financial statement of an Italian healthcare organization, which is due towards the end of the course and give the students max 2 marks (bonus). A2. The final examination consists of a list of questions for a total score of 30 marks.
B) For NON attending students the final exam consists in an oral examination on the whole program with a list of question to be answered for a maximum score of 30.
Online registration is required at least 3 days before the examination date.

Teaching aids