HPA 447
Financing Health Care
Pennsylvania State University-World Campus · UGRD · Fall 2026
Catalog description
This course is to prepare health care administrators for the responsibilities involved in maintaining a well-managed health care organization. The course covers concepts in managerial accounting and finance that are critical to decision-making. Topics covered include types of budgets; considerations for cash flow, payables and receivables; and considerations in working with various types of revenue streams. These topics include evaluation of capital investment decisions, sources of financing, managerial accounting concepts (including cost behavior, profit analysis, and incremental analysis), reimbursement under various third-party payer environments, cost allocation and government program reporting.
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