University of cologne - Business School

Hospital's Accounting and Computer-Based Management Game


In this course, you will learn how accounting shows the financial situation of your organisation and how to keep it on track with a suitable controlling course. You will understand the specific challenges in healthcare and learn about the indicator systems used in healthcare organisations. In a business game you will manage a hypothetical hospital and understand the instruments of accounting and controlling.



  • Preparation of organisations’ financial data for internal planning and controlling
  • Principles and methods of cost accounting and its reporting 
  • Indicator systems tailored to health organisations
  • Specific indicators of revenue controlling in the healthcare system
  • Functionality of the DRG system, analysis of the German G-DRG system and its importance for hospitals
  • External Accounting: Structure and analysis of balance sheet, profit and loss account as well as book keeping and cash flows
  • Various optimisation approaches for hospitals and their effects on key figures in the accounting system

Learning Objectives

  • Getting to know the most important cost accounting systems and understanding how essential parameters can be communicated in a structured way
  • Learning how to measure costs and quality of medical processes and how to identify improvement potentials with deviation analysis
  • Understanding how revenue metrics are used in collaboration with healthcare payers
  • Understanding the DRG calculation and the CCL value classification
  • Gaining the knowledge that enables you to assess the financial situation of your and other organisations in a well-founded way

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Register now for the open programme!

Download the registration form here.


Key Facts



4 September & 2 October 2021
Sat. 09.00 - 17.00 h






University of Cologne

Work experience

Work Experience

Minimum of 2 years



900 €
Certificate Programme: Included



Download the registration form here.


Module of

Healthcare Management Certificate Programme


  • Methods for accounting & controlling are explained in a clear and practice-oriented way
  • Specifically designed for the management of health organisations
  • Interactive learning with a hospital business game
  • Understanding the impact of improvement actions on financial key figures


  • The possibility to understand the communication of the essential parameters using the example of some successful hospitals’ reporting system
  • Learning about the DRG calculation and the classification of the CCL values using concrete examples
  • Interactive simulation game based on a hospital simulation to comprehend accounting and controlling in healthcare organisations

Target Audience

This module is tailored to facilitate doctors in hospitals, clinics and other health organisations, who take on management tasks. It is also aimed at registered doctors and medical associations, who wish to improve their practice management.

 Prof. Dr Ludwig Kuntz


Prof. Dr Ludwig Kuntz

Managing Director of the Seminar for Management in Healthcare, University of Cologne

Prof. Dr Kuntz is Professor of Business Administration at the University of Cologne and Research Fellow of the Judge Business School at the University of Cambridge. He is head of the Schmalenbach Society’s working group "Economics in healthcare".  His research focuses on strategy, controlling and management of healthcare organisations. He was head of controlling at the University Hospital Hamburg and responsible for information management at the University hospital Mainz.

Dr. Desdemona Möller

Dr Desdemonda Möller

Department for Management in Healthcare, University of Cologne

Dr Möller studied health economics at the University of Cologne and received her doctorate in 2006 at the department of Business Administration and Healthcare Management. She has been working as an Academic Counsellor at the University of Cologne since 2010 and is responsible for seminars and lectures in the field of Healthcare Management. Dr Möller is in charge of various projects and is programme manager of the Healthcare Management Certificate Programme.

Your contact persons

Marketing and Admissions Manager

Janna Pressentin

Marketing and Admissions Manager

+49 (0) 221 470 6614

Contact us

Marketing and Admission Manager

Juliana Milla

Marketing and Admissions Manager

+49 (0) 221 470 76337

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