This document summarizes the discussion topics and assignments for Week 2 of an HMGT 322 and HMGT 320 course. For the HMGT 322 discussion, students must choose one of seven questions about accounting principles for healthcare providers and respond in 150-300 words, and also respond to two classmates' answers in 100-200 words. For HMGT 320, the discussion addresses challenges for healthcare organizations, circumstances when strategic planning may not be recommended, and preparing a physical therapy department for team-based care implementation. The assignment involves applying a management function of planning, organizing, directing, decision making, staffing or controlling to a case study regarding a hospital merger.

1. WK #2 HMGT 322 Discussion
*Review: http://www.a-systems.net/accounting.htm (This is a
good introduction and review of accounting principles and
statements if you are new to accounting or a bit rusty)*
· Specific Rules for Discussions
· Discussion response - your response to the discussion question
should be between 150 - 300 words.
· Peer responses - Must be a minimum of 100 - 200 words and a
maximum of 300 words for peer responses.
· Must provide a minimum of at least one (1) reference in your
discussion andpeer responses.
· There are two (2) required peer responses due per week.
· Week 2 Discussion
Discussion Topic
Updated
Choose ONE question below to discuss and then respond to
TWO of your classmates answers
(Try not to repeat others answers). Clearly state which area you
are responding to at the
beginning of your response.
1) Why would a healthcare provide use cash accounting?
Discuss.
2) Why would a healthcare provider use accrual accounting?
Discuss.
3) Identify one of the two key principals used in accrual
accounting and state an advantage and disadvantage?
4) What is the difference between gross revenues and net
revenues?
5) What is the difference between patient service revenue and
other revenue?
6) What is a key difference between charity care and bad-debt?
How is each handled on the income statement?

2. 7) What is depreciation expense and what is its purpose?
8) What is the difference between net income and cash flow?
· HMGT 320 Assignment 1(15%): Application of Management
Functions to a Case Study
Updated
Top of Form
Due January 23 at 11:59
Bottom of Form
Assignment 1(15%): Application of Management Functions to a
Case Study
Scenario: You are employed by a 240-bed urban medical center.
You directly supervise 30 staff Physical Therapists in the
Rehabilitation Department in which you are the Department
Head (DH). Over the last 5 years leadership has discussed
merging with another smaller hospital in the local area. This
hospital is a 120-bed facility that has faced various financial
and patient care safety issues. As a result of the merger the
management structure has been realigned to ensure operational
functions of both physical facilities are controlled by a single
manager-you have been chosen as that new manager.
Instructions: Choose one of the six basic management functions:
Planning, Organizing, Directing, Decision Making, Staffing or
Controlling. Clearly describe why you chose this function and
why you feel this particular function is essential to your
effective management as a result of the merger. Hint: In order
to sufficiently address this assignment, you will have to refer
back to the lectures as well as conduct independent research in
efforts to display the level of critical thinking required.
Formatting:
· Title Page
· 2-3 pages (double spaced) to include introduction, body,
conclusion or summary

3. · Reference Page (2 references minimum)
· Written document should conform to American Psychological
Association (APA) 6th edition
WK #2 HMGT 320 Discussion
· Week 2 Discussion
Updated
Three questions. Please address all three:
1. Article 1, Strategic Imperative:
a. Based on the article, as a health care administrator, name and
explain the biggest challenge facing provider based
organizations (hospitals, medical groups, long term care, etc.)
b. If given the opportunity, how would you address this
issue/what changes would you recommend for your
organization?
(please identify a different topic if a classmate has already
identified it.)
2. Article 2, Strategic Planning
As a consultant, explain circumstances where you would NOT
recommend an organization proceed with development of a
strategic plan. Start by defining what strategic planning is/what
are it's desired outcomes.
3. Article 4, Team Based Care
You are a manager of a ten person Physical Therapy Department
in a hospital. The CEO of the organization tells the management
staff that in 60 days, team- based care will be implemented
throughout the organization, and your staff must be prepared.
What issues will you identify/address with your team/other
departments in order to set the foundation for team-based care?
· I don’t know if this will help answer the question but here it is
just in case*
· Week 2 Lecture (embedded below)
· The Strategic Imperative of Adapting the Hospital’s

4. Management
Structure http://www.healthleadersmedia.com/content/86219.pdf
· Strategic Planning in Health Care Organizations
http://www.revespcardiol.org/en/strategic-planning-in-
healthcare-organizations/articulo/90147901/
· The Policy and Procedure Manual: Managing "By the Book"
http://www.asha.org/slp/healthcare/policy_procedures/
· Using teams and Committees effectively by B. Spilker (in
Content> Course Resources>eReserves)
· Principles and values of team based health care
https://www.nationalahec.org/pdfs/VSRT-Team-Based-Care-
Principles-values.pdf
·