PREVENZIONE E SERVIZI SANITARI
Module ECONOMIA AZIENDALE

Academic Year 2025/2026 - Teacher: FABIO LA ROSA

Expected Learning Outcomes

The course aims to provide students with a basic knowledge of business administration with particular regard to healthcare companies and the relationships that the healthcare company has with its stakeholders. The course will focus on the economic components of the health care system, with the aim of initiating students to the knowledge and understanding of the main problems and tools of health care systems, the interactions in health care between planning, evaluation, organization and management, the main methods and tools of governance for the management of health care companies.

Course Structure

The course will include lectures with the aid of MS-power point.

Required Prerequisites

None.

Attendance of Lessons

Mandatory

Detailed Course Content

FUNDAMENTALS FOR THE GOVERNANCE OF HEALTHCARE ORGANIZATIONS (7 h)

• Introduction: business administration and the firm (slides)

• The Italian NHS: characterizing aspects (chapter 2 - Zangrandi)

• Corporatization and healthcare companies (slides)

• The principles of good governance and the autonomy of healthcare companies (Part 1, chap. 2 - Sorci)

• Healthcare seen through the eyes of economists (chapter 1 - Zangrandi)

• Financing of the NHS (chapter 2 - Zangrandi)

• Business success and entrepreneurial formula (Part I, chap. 5 - Sorci)


TOOLS FOR THE GOVERNANCE OF HEALTHCARE COMPANIES: GENERAL ACCOUNTING ...

• The financial statements and the financial statements of a healthcare company (Part II, chap. 1 - Sorci)


... AND ANALYTICAL ACCOUNTING (7h)

• Management control as a system (Part III, chap. 7 - Sorci) 

• Static cost analysis and allocation criteria (Part III, Chapter 1 - Sorci)

• Dynamic cost analysis and profitability diagram (Part III, Ch. 2 - Sorci)

Textbook Information

  • Sorci C., Lezioni di Economia aziendale, Giuffrè, Milan, (second edition) 2014, part I, ch. 2 and 5; part II, ch. 1; part III, ch. 1, 2 and 7.
  • Zangrandi A., (2010). Economia e Management per le professioni sanitarie. McGrawHill, ch. 1 and 2.
  • Slides provided by the teacher.



AuthorTitlePublisherYearISBN
Zangrandi A.Economia e Management per le professioni sanitarieMcGrawHill2010
Sorci C.Lezioni di Economia aziendaleGiuffrè2014

Course Planning

 SubjectsText References
1The NHS: characterizing aspectsZangrandi A., (2010). Economia e Management per le professioni sanitarie. McGrawHill, cap. 2
2Basic principles of business governanceSorci C., Lezioni di Economia aziendale, Giuffrè, Milano, 2014 (second edition), part I, ch. 1
3Healthcare seen through the eyes of economists Zangrandi A., (2010). Economia e Management per le professioni sanitarie. McGrawHill, ch. 1
4Business success and the entrepreneurial formulaSorci C., Lezioni di Economia aziendale, Giuffrè, Milano, 2014 (second edition), part I, ch. 5
5Financial statementSorci C., Lezioni di Economia aziendale, Giuffrè, Milano, 2014 (second edition), part II, ch. 1
6Management control as a systemSorci C., Lezioni di Economia aziendale, Giuffrè, Milano, 2014 (second edition), part III, ch. 5
7Cost analysis: the allocation criteria of indirect costsSorci C., Lezioni di Economia aziendale, Giuffrè, Milano, 2014 (second edition), part III, ch. 1
8Cost analysis: the profitability diagramSorci C., Lezioni di Economia aziendale, Giuffrè, Milano, 2014 (second edition), part III, ch. 2

Learning Assessment

Learning Assessment Procedures

Written exam: 10 multiple choice questions, each worth 3 points; the test is passed with at least 6 correct answers; test duration: 15 minutes.

Examples of frequently asked questions and / or exercises

  • What are the basic principles of governance?
  • What are the funding criteria of the NHS?
  • What do DRG and LEA mean?
  • What are the characteristics of the financial statements of a healthcare company?
  • What variables are present in the profitability diagram?
  • What are the main criteria for allocating indirect costs?

VERSIONE IN ITALIANO