2012-2013 SNU Graduate Academic Catalog - Southern Nazarene ...

GRADUATE PROGRAMS IN MANAGEMENT47GRADUATE STUDIES IN MANAGEMENT COURSE DESCRIPTIONSACC 5113ACC 5123BADM 6123ECO 5003ECO 5113ECO 5123FIN 5003FIN 5113FIN 5123MGT 5123Management Accounting (3 credit hours)A study of the various systems and uses of accounting by managers with emphasis on the managementaccountant's role in the planning and control function. The organization of data for decision-making andthe influence of quantitative techniques on management accounting are the major topics of this course.Prerequisite: FIN 5003 or equivalent undergraduate courseManagement Accounting for Health Care (3 credit hours)This course examines the various systems and uses of accounting in health care organizations, withemphasis on the manager's role in the planning and control function. Major topics for this course includethe organization of data for decision making and the influence of quantitative techniques on managementaccounting, as related to health care organizations, and other accounting principles and practices specificto the health care industry such as: Principles and Practices of Health Care Accounting, FinancialStatement Analysis, Resource Allocation: Capital Budgeting, Strategic and Operational Planning, WorkingCapital Management, Uses of Cost Information/Pricing, Profitability, Absorption Costing, Third PartyReimbursements, and other appropriate topics. Case analysis related to health care organizations is usedextensively in this course.Organizational Communication (3 credit hours)This course examines organizational communication theory and process. Special emphasis is given tocommon and special problems associated with interpersonal and intergroup communication affectingbusiness decisions and operations.The Economic Environment (3 credit hours)This course examines economics from a historical perspective. Economic principles are discussed from amanagement perspective, including production, costs, exchange, distribution, and consumption. Studentsapply economic concepts such as scarcity and opportunity costs, relationship between aggregate supplyand demand, profit maximization, foreign trade, and banking systems.Managerial Economics (3 credit hours)This course applies economic theory to practical business operations and examines how managers canbest structure the architecture of their organizations to motivate various constituencies, therebyincreasing the overall value of organizations. Attention is focused on the management of assets andallocation of capital.Managerial Economics in Health Care (3 credit hours)This course applies economic theory to the health care sector. Demand and supply, elasticity, healthinsurance regulation, competition and cost effectiveness will be areas of emphasis. Attention is devoted toplanning, implementation and operation of health care organizations from the perspective of providers,payers, and the population.The Accounting and Finance Environment (3 credit hours)This course deals with basic accounting and financial functions with an emphasis on management's role,the organization of data for decision making, and the budgeting process.Financial Management (3 credit hours)This course presents an intensive study of the finance function in the corporate world. The financialenvironment, time-value, capital budgeting, cost of capital, working capital management, debt-equitystructure, and international finance are examined.Financial Management in Health Care (3 credit hours)This course focuses on applied financial management concepts for health care organizations. Topicsinclude preparation and analysis of financial statements for health care organizations, staffing, reporting,financial ratios, budgeting, and asset acquisition.Management Science (3 credit hours)Operations and management science techniques currently used in organizations are explored. Projectmanagement, forecasting, inventory models, scheduling, and other techniques are included.