Kliniken &… Institute Heidelberger Institut… Teaching Short Courses Short Courses in… FinMan

Financial Management and Controlling
in Health Insurance

February 11 - 22, 2013

(course venue GIZ centre Mannheim)



This course runs in Cooperation of GIZ (German International Cooperation), evaPlan International Public Health Consult and the Institute of Public Health. GIZ sponsors a group of south East Asian participants.

Content Oveview

  • Business management from a functional, institutional and instrumental perspective
  • Controlling as an integral part of business management
  • Tasks and purpose of controlling
  • Operative and strategic controlling
  • Controlling instruments in overview
  •  Modernisation approaches to public accounting: selected controlling instruments such as dynamic investment procedures, network analyses and process cost accounting
  • Cost and revenue accounting: cost categories, cost and revenue functions, systems and procedures of cost and revenue accounting, basic structure of cost and revenue accounting (cost categories, cost centres, cost unit accounting), full and direct costing systems as a solution to business decision-making problems

Learning Objectives

The advancement of social security and social security systems worldwide expand the demand for training and qualification for technical and management staff, so that they can initiate and manage the processes of change in their own countries.

The objective of this course is to provide participants with the ability to understand the most significant requirements and advantages which a controlling instrument entails for an institution.

  • They are proficient at formulating the right questions, defining the required data blocks, and identifying the departments involved.
  • They are able to interpret the results of controlling for their respective institution and to benefit from them by means of modification processes.
  • The participants get an overview of the accounting and controlling mechanisms of the hospital as a service provider via application of the diagnosis-related groups (DRG) accountancy method.

At the end of the course participants should be able to:

1. Describe the process of budgeting at the national level and models of fund transfer and control   

                  Specific objectives

                  1.1 apply stakeholder analysis
                  1.2 discuss pros and cons of centralized and decentralized budgeting processes 
                  1.3 analyse the international experience and to make comparison

2. Categorise the principle tools and theories used in financial management and planning

                  Specific objectives

                  2.1 identify approaches to budgeting
                  2.2 explain planning, executing, monitoring, evaluating and adjusting processes
                  2.3 critically discuss and analyse the financial reports

3. Critically discuss the need for internal and external controls and design systems to prevent financial fraud and abuse at the institutional level

                  Specific objectives

                  3.1 define controlling focus, hierarchies
                  3.2 explain controlling techniques and instruments and criteria for
                  successful processes
                  3.3 critically discuss techniques to implement controlling processes 

4. Participants recognise the pros and cons of Diagnostic-related groups (DRGs) case-based financing structures and their impact on stakeholders within health system

                  Specific objectives

                  4.1 describe the rational for DRGs and other case-based reimbursement  strategies
                  4.2 compare DRG implementation in Germany and in low- and middle income                   countries
                  4.3 explain DRGs’ impact at the central and hospital levels
                  4.4 critically discuss principles of risk adjustment for DRGs

Learning Methods

The course is composed of individual teaching units (50h), facilitated group work (25h) and self-directed learning (15h).

The individual teaching sessions will introduce the link between the social policy and national health and social security budgets. The principles of financial management in the public sector will be presented. The internal and external structures for controlling will be introduced. The participants will get an overview of the accounting and controlling mechanisms of the hospital as a service provider via application of the diagnosis-related groups (DRG) and other accountancy methods.

During the facilitated group work, the students will read case studies and core texts and parallel to that will have discussion sessions focused on their own experience. The participants will use case studies to prepare group case presentations focused on cases in their own countries.

Through self directed learning, the students will be able to gain more knowledge from the required reading materials of the course, to systematize and go in depth of the already presented and discussed material. During this time they will be able to prepare their written case study report.

Each session has specific objectives and short key readings that are included in the course reader. Further readings, which are not mandatory, are suggested and made available.

Assessment Methods

Course participants are expected to attend teaching sessions and actively participate in class discussions and group work. Assessment of participants’ achievement of the learning objectives will be determined as follows:

  • 50 % individual final written exam composed of 2 or 3 short essay questions
  • 30 % group written report on case study (3 pages).
  • 20% group oral presentation of case study

The levels of expected performance for the evaluation of the written case report and the oral group presentation are made available for participants. They are in line with the expected course outcomes.

Duration / Accreditation

  • 2 weeks / 90 hours (75 contact hours, 15 self study hours);
  • Full time attendance required.
  • 3 ECTS (tropEd Master in International Health.)

Course Venue

The course venue for this course is the GIZ Learning Centre in Mannheim (near Heidelberg).

Target Group and Prerequisites

  • The course is open to professionals in the health sector holding a higher academic degree MSc first degree, or Postgraduate course in Public or International Health or related fields.
  • Candidates are expected to have at least two years of professional experience in the sector of social and /or health insurance, or planning to work at the national level in a developing country on topics, mentioned under contents
  • The course is held in English. Fluency in English (Reading, Speaking, Writing) required.

Course Fee and Registration


Course Fee

  • General Admittance € 1.500;
  • tropEd students € 1.000.

Please register as soon as possible as the number of participants is limited.
A non-refundable registration fee of € 200, which will be credited towards the tuition fee, is due no later than 8 weeks prior to the start of the course.  The remaining tuition fee is due not later than 6 weeks prior to the start of the course. Unfortunately, no Scholarships are available. If the participant withdraws from the course

  • less than 6 weeks prior: 25 % of the course fee will be charged.
  • less than 4 weeks prior: 50 % of the course fee will be charged.
  • less than 2 weeks prior: the whole course fee will be charged.

The tuition fee covers coursework and printed materials and a bi-weekly pass for the Heidelberg public transportation system, but does not include accommodation, insurance or other personal living costs during the stay.

Contact for Registrations

Dr. Svetla Loukanova
Course Coordinator
evaplan GmbH am Universitätsklinikum Heidelberg
Fon: +49 (0) 6221 1382317
Fax: +49 (0) 6221 1382320

tropEd Coordinator

Dr. Pauline Grys
Institute of Public Health