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Credit points: 15

Subject outline

In this subject students are introduced to financial management in health services, in particular, systems of finance and budgeting. Topics covered include accounting principles, the analysis and interpretation of financial data and quantitative performance data for management control, and basic techniques of quantitative decision making and operations research for dealing with health service resource utilisation decisions. Students are also introduced to costing and casemix funding.

SchoolSchool of Psychology & Public Health

Credit points15

Subject Co-ordinatorSandra Leggat

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules



Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditions offered subject to sufficient enrolment numbers.

Learning resources


Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsAccounting: Business Reporting for Decision MakingRecommendedBirt, J., Chalmers, K., Beal, D., Brooks, S., Byrne, S., Oliver, J.JOHN WILEY & SONS, 2008 (2ND ED).

Graduate capabilities & intended learning outcomes

01. Understand and apply basic principles and conventions of accounting, such as relevance, reliability, materiality and timeliness

Working with financial statements assignment

02. Critique the performance of a health service organisation using the five major accounting categories of assets, liabilities, owner's equity, revenues and expenses

Working with financial statements assignment

03. Distinguish between the information provided through a balance sheet, a profit and loss (or income) statement and a statement of cash flows and analyse these financial statements to provide commentary on a health service organisation's performance.

Working with financial statements assignment

04. Explain the difference between cash and accrual accounting and argue the implications for managers in the health sector.

Online activities and blog postings

05. Prepare and defend budgets for their organisations or departments and apply the basic principles of management accounting. Demonstrate skills in product costing.

Budgeting, costing and casemix assignment

06. Analyse relevant data to support a capital budgeting decision.

Budgeting, costing and casemix assignment

07. Critique the implications of the different methods of financing health service organisations, such as activity based funding.

Budgeting, costing and casemix assignment

Subject options

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Start date between: and    Key dates

Online, 2015, Semester 2, Online


Online enrolmentYes

Maximum enrolment size65

Enrolment information This is a postgraduate subject requiring development of technical skills, requiring a reasonable staff to student ratio Providing assistance early on to international students identified as at risk

Subject Instance Co-ordinatorSandra Leggat

Class requirements

Two 3.5 hours lecture per study period and delivered via face-to-face.
"These face-to-face workshops are optional."

Scheduled Online Class
One 3.0 hours scheduled online class per week and delivered via online.
"A flexible online learning package equivalent to three hours contact per week."


Assessment elementComments%ILO*
Class discussion via LMS1001, 04
one 2,000-word written assignment4501, 02, 03
one 2,000-word written assignment4504, 05, 06, 07