Teacher(s)
Dott. Tiziano Salerno

Objectives
- Describing the National health rules and recent evolution.
- Explaining main characteristics of the Italian health planning.
- Analysing organization of the Internal Auditing System into Health Care Trusts and main tools of Management Control.

Recommended prerequisites
Student has got through the “Ragioneria Generale Applicata” examination.

Contents
- Main characteristics of the National health care system’s reform.

- Evolution of the Regional health care planning.

- Management control for health care organizations and financing mechanisms.

- Internal Auditing System: Cost accounting and Budgeting.

Reading
A. Barretta : L’unità nella diversità. La “dimensione sovraziendale” del controllo di gestione nelle Aziende Sanitarie. Cedam, Padova 2004.

G. Casati : Programmazione e controllo di gestione nelle Aziende Sanitarie. McGraw-Hill, Milano 2000.

Type of exams
Partial examination optional oral examination

Final examination oral examination

Instruction language
Italian