Accreditations
Tuition fee EU nationals (2025/2026)
Tuition fee non-EU nationals (2025/2026)
Programme Structure for 2025/2026
| Curricular Courses | Credits | |
|---|---|---|
| 1st Year | ||
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Data Analysis for Management
6.0 ECTS
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Management of Health Units
6.0 ECTS
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Healthcare Systems and Policies
6.0 ECTS
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Managerial Accounting
6.0 ECTS
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Operations Management and Logistics System
6.0 ECTS
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Human Resources Management
6.0 ECTS
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Health and Network Communication
3.0 ECTS
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Corporate Finance
6.0 ECTS
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Strategic Management and Governance
6.0 ECTS
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Economic Analysis and Evaluation in Healthcare
6.0 ECTS
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Innovation in Healthcare Technologies
3.0 ECTS
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Data Analysis Applied to Management
6.0 ECTS
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| 2nd Year | ||
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Quality and Safety
3.0 ECTS
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Research Seminar in Health Services Management
3.0 ECTS
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Internship in Health Services Management
6.0 ECTS
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Master Project in Management of Health Services
42.0 ECTS
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Master Dissertation in Health Services Management
42.0 ECTS
|
Managerial Accounting
LO1- Explain the factors that have influenced the changes in the competitive environment;
LO2- Identify and describe the functions of a cost and management accounting system;
LO3- Understand what is a cost object and which costs are assigned to cost objects;
LO4- Distinguish between the relevant ad irrelevant costs and revenues and be able to use the concepts of cost-volume-profit analysis in decision-making;
LO5- Understand the difference between cause-and-effect and arbitrary cost allocations;
LO6- Explain why different cost information is required for different purposes;
LO7- Compute product costs using an activity-based costing system;
LO8- Distinguish between the features of a traditional management accounting system and activity-based costing, and understanding the problems of traditional costing in the current business environment.
Part I
1.1.Introduction to management and cost accounting
1.2.The changing competitive business environment
1.3.Functions of management accounting
1.4.Cost terms and basic concepts in management accounting
1.5. Calculation of the cost of goods manufactured and the profit & loss account
Part II
2.1. Cost-volume-profit analysis
2.2. Variable and fixed costs and the calculation of the breakeven point
2.3. The safety margin and the operational leverage
2.4. Contribution margin and estimate of profits
2.5. Relevant costs and revenues for decision-making
2.6.Special pricing decisions
2.7.Outsourcing and make or by decisions
2.8.Discontinuation decisions
2.9. Product-mix strategies
Part III
3.1. Direct costs versus indirect costs
3.2. Methods for allocating indirect costs
3.3. Single overhead allocation methods versus multiple overhead allocation methods
3.4.Comparison of traditional and activity-based costing systems
3.5. Problems of traditional costing in the current business environment
1. Continuous assessment throughout the semester:
- Group work (35%);
- Test (65%).
Requirements:
- Minimum attendance of 2/3 of the classes;
- Completion and submission of both assessment elements;
- Minimum score of 7,5 on the test.
2. Assessment by exam:
Completion of an exam (1st period, 2nd period, special period): 100% weight on the final grade (minimum score: 10).
Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M. (2024) Management and Cost Accounting, 8th Edition, Pearson.
Drury, C. and Tayles, M. (2023) Management and Cost Accounting, 12th Edition, South-Western / Cengage Learning.
Major, M.J. (2017) Positivism and Alternative Accounting Research, Accounting and Finance Review, Vol. 28(74), pp. 173-178.
Major, M., Suomala, P. and Laine, T. (2018) Guest Editorial: Introduction to the Special Issue on Accounting and Innovation, Qualitative Research on Accounting and Management, Vol. 15(2), pp. 154-160.
Hopper, T., Scapens, R.W. and Northcott, D. (2007) Issues in Management Accounting, 3rd edition, London: Prentice Hall.
Garrison, R., Noreen, E. and Brewer, P. (2024) Managerial Accounting, 18th Edition, McGraw-Hill.
Chapman, C.S., Hopwood, A.G. and Shields, M.D. (2009) Handbook of Management Accounting Research, Elsevier, Volumes 1, 2 & 3.
Health and Network Communication
- Grasping the significance of differences between theoretical and social context in the Age of Information and Network;
- Encourage research in the health sector, including on the social impact of the Internet and related technologies;
1. Communication in Health, Communication of health or Communication and Health?
2. The importance of communication and ICT in the field of public health
3. Health in the Information Age: citizens, content and social networks
4. ICT in health: empowerment and autonomy of citizens?
5. Health in the Information Age: professionals and institutions
The proposed evaluation consists in a final work (based on the critical review of a scientific journal article or a book or chapter of a reference author, critical essay and argument from a point in the program).
A final exam will be held for students who fail to complete or fail the continuous assessment.
Kivits, Joëlle (2004), ?Researching the ?informed patient?: the case of Online Health Information Seekers?, in Information, Communication & Society, UK: Routledge.
Katz, James E. e Ronald E. Rice (2002), Social Consequences of Internet Use: access, involvement, and interaction, Cambridge, MIT Press.
Hardey, M. (1999), Doctor in the house: the Internet as a source of lay health knowledge and the challenge to expertise, in Sociology of Health & Illness, 21(6), 820-835.
Espanha, Rita (2013). Informação e saúde - Tecnologia e acompanhamento disponível em http://www.ffms.pt/estudo/462/informacao-e-saude
Espanha, Rita et al. (2012), Os Portugueses, a saúde e a Internet, Lisboa: Fundação Calouste Gulbenkian.
Espanha, Rita (2010), ?Tecnologias de Informação e Comunicação na Saúde?, in Jorge Simões (coord.), 30 anos do Serviço Nacional de Saúde ? Um percurso comentado, Coimbra: Almedina.
Espanha, Rita (2009), Saúde e comunicação numa sociedade em rede. O caso português, Lisboa: Monitor.
Norris, Bill (1999), ?Keynote presentation - Media as a determinant of health? in Franklin Apfel, The Pen is as mighty as the surgeon's scalpel: improving health communication impact. London: Nuffield Trust (http://www.euro.who.int/document/e68240.pdf).
Netlleton, Sarah (2004), ?Health e-types? An analysis of everyday use of the Internet for health? in Information, Communication & Society, U.K., Routledge.
Murray, E. et all (2003), ?The Impact of Health Information on the Internet on Health Care and the Physician-Patient relationship: patient perceptions?, Journal of Medical Internet Research (http://www.jmir.org/2003/3/e17).
Loader, Brian D. (1997) (ed.) The Governance of Cyberspace: Politics, Technology and Global Restructuring. London: Routledge.
Kwankam, S. Yunkap (2004), What e-Health can offer. Bulletin of the World Health Organization: Perspectives, Geneva, pp. 800-801, (http://www.who.int/bulletin/volumes/82/10/797.pdf).
Kelleher, David (2001), ?New social movements in the heath domain?, in Graham Scambler (org.), Habermas, Critical Theory and Health, Londres, Routledge, pp.119-142.
Katz, James, Ronald Rice and Sophia Acord (2006), ?Usos da Internet e de Tecnologias Móveis nos Sistemas de Saúde: Abordagens Sociais e Organizacionais num Contexto Comparativo?, in Gustavo Cardoso e Manuel Castells (Org.) (2006), A Sociedade em Rede ? Do Conhecimento à Acção Política, Lisboa: Imprensa Nacional Casa da Moeda.
Hyer, Randall N., Covello, Vincent T. (2005b), Effective media communication during public health emergencies: a WHO field guide, Geneva: World Health Organization (http://whqlibdoc.who.int/hq/2005/WHO_CDS_2005.31a_eng.pdf). involvement, and interaction, Cambridge, MIT Press.
Hyer, Randall N., Covello, Vincent T. (2005a), Effective media communication during public health emergencies: a WHO handbook, Geneva: World Health Organization (http://whqlibdoc.who.int/hq/2005/WHO_CDS_2005.31_eng.pdf).
Hinske, S, Ray, Pradeep (2006), Towards a global e-health framework for the support of pandemic control. The International Educational and Networking Forum for eHealth, Telemedicine and Health ICT. Luxembourg, The Med-e-Tel 2006 Proceedings (http://www.medetel.lu/download/2006/parallel_sessions/presentation/0407/Hinske.pdf).
Himanen, P., Torvalds L. & Castells M. (2001). The Hacker Ethic and the Spirit of the Information Age, London: Vintage.
Gebreel, Ashour Omar, Butt, John (1997), Making health messages interesting, World Health Forum, 18(1): 32-34 (http://whqlibdoc.who.int/whf/1997/vol18-no1/WHF_1997_18(1)_p32-34.pdf).
Garrido, Marcial Velasco, Kristensen, Finn Børlum, Nielsen, Camilla Palmhøj e Busse, Reinhard (2008), Health technology assessment and health policy-making in Europe, European Observatory on Health Systems and Policies, Observatory Studies Series No 14, World Health Organization (http://www.euro.who.int/InformationSources/Publications/Catalogue/20081113_1).
Fox, Susannah (2005), ?Health Information Online, Pew Internet and American Life Project?. (http://www.pewInternet.org/PPF/r/156/report_display.asp).
Figueras J., Mossialos E., McKee M., Sassi F. (1994), ?Health Care Systems in Southern Europe: is there a Mediterranean Paradigm??, in International Journal of Health Sciences, 5(4), pp.135-146.
Eng, Thomas R. (2001), The eHealth Landscape: A Terrain map of emerging information and communication technologies in health and health care. Princeton: The Robert Wood Johnson Foundation (http://www.informatics-review.com/thoughts/rwjf.html).
Eysenbach, G. (2001), What is e-health?, Journal of Medical Internet Research, vol. 3, nº2 (http://www.jmir.org/2001/2/e20).
Collste, Göran, ?The Internet doctor and medical ethics Ethical implications of the introduction of the Internet into medical encounters?, Med Health Care Philos. 2002; 5(2):121-5. (http://www.ncbi.nlm.nih.gov/sites/entrez?cmd=Retrieve&db=PubMed&list_uids=12168987&dopt=Abstract).
Cardoso, Gustavo e Rita Espanha (coord.) (2007), Profissionais de Saúde na Era da Informação: Médicos, Enfermeiros e Farmacêuticos, Lisboa, CIES/ISCTE (relatório final e anexos).
Carapinheiro, Graça (2005), Saberes e poderes no hospital, Porto, Afrontamento.
Castells, Manuel (2002) A Era da Informação: Economia, Sociedade e Cultura ? A Sociedade em Rede, Lisboa, Fundação Calouste Gulbenkian
Calnan, Michael; Williams, Simon (1991), ?Style of life and the salience of health: an exploratory study of health related practices in households from differing socio-economic circumstances?, in Sociology of Health and Illness, 13(4), pp. 506 ? 529.
Butel, J. S. (2000), Simian virus 40, poliovirus vaccines, and human cancer: research progress versus media and public interests, Bulletin of the World Health Organization: the International Journal of Public Health, 78(2): 195-198 (http://www.who.int/bulletin/pdf/2000/issue2/0245.pdf).
Brodie, M. et alia (2000), ?Health information, the Internet, and the digital divide?, Health Affairs, Vol 19, nº 6, 255-265.
Baker, Laurence, Wagner, Todd, Singer, Sara e Bundorf, M. (2003), ?Use of the Internet and E-mail for Health Care Information ? results from a national survey?, in Journal of the American Medical Association, volume 289, nº 18.
Aston, Katie (1999), ?Communication - Yes, but does it work?? in Franklin Apfel, The Pen is as mighty as the surgeon's scalpel: improving health communication impact. London: Nuffield Trust (http://www.euro.who.int/document/e68240.pdf).
Andreassen, Hege K., et al (2007), ?European citizens' use of E-health services: A study of seven countries?, BioMed Central Ltd. (http://www.biomedcentral.com/1471-2458/7/53).
Ammenwerth, Elske, Iller, Carola e Mahler, Cornélia (2006), ?IT-adoption and the interaction of task, technology and individuals: a fit framework and a case study?, in BMC Medical Informatics and Decision Making.
Abdelmaleck, A.A (1999), ?As representações sociais da Saúde e da doença?, in Ciências Humanas e Cuidados de Saúde: Manual para Profissionais de saúde, Lisboa: Instituto Piaget, pp. 205 ? 239.
Objectives
The master's program aims to enhance the efficiency, financial sustainability, adaptability, and overall effectiveness of healthcare organizations. This includes the ability to analyze performance metrics, implement evidence-based management strategies, and optimize resource allocation while maintaining high standards of care.
Graduates will be equipped to tackle challenges related to cost control, process optimization, and the integration of digital health solutions. Additionally, the program emphasizes a deep understanding of patient-centered care and the importance of multidisciplinary collaboration in healthcare settings. This encompasses relational coordination, teamwork, and effective communication among diverse healthcare disciplines.
Our students will also learn to navigate the complexities of healthcare systems by understanding regulatory frameworks, ethical considerations, and institutional governance. Moreover, they will drive change and innovation in healthcare organizations by promoting adaptive strategies that respond to evolving healthcare policies, emerging technologies, and workforce challenges. This goal includes fostering a culture of continuous improvement, resilience, and strategic learning to enhance the long-term sustainability of healthcare services.
By the end of the program, the students in the Master in Health Services Management will have gained the following competencies and reached the following learning objectives:
1) Competence in producing written communication in business environments with impact and effectiveness, namely:
1.1) Produce a well-structured written document
1.2) Clearly identify and communicate the relevant key messages within a written document
1.3) Clearly express the link between theoretical arguments and specific practical issues within a written document
1.4) Effectively summarize ideas and conclusions within a written document
2) Competence in delivering oral communication in a business environment with impact and effectiveness, namely:
2.1) Select the appropriate format for a given presentation
2.2) Demonstrate confidence that the communication was well-prepared
2.3) Develop and make presentations with impact
3) Competence in ethical behavior, responsibility, and sustainability, namely:
3.1) Identify and discuss the myriad challenges surrounding corporate responsibility and/or sustainability
3.2) Recognize and critically reflect on ethical dilemmas
4) Competence in Thinking critically about topics, namely:
4.1) Select and interpret relevant data and references from academic and non-academic sources
4.2) Analyse issues effectively, leading to the formulation of well-supported conclusions or solutions
5) Competence in teamwork and interpersonal dealing, namely:
5.1) Organize and allocate tasks among group members to meet goals in an efficient and effective manner
5.2) Show a willingness to listen to others and exhibit curiosity about what people are saying and experiencing
5.3) Schedule tasks to meet milestones deadlines
6) Competence in Health Services Management, namely:
6.1) Assess the complexity inherent to the internal and external context of healthcare organizations
6.2) Apply disciplinary knowledge and methods to analyse organizational contexts
6.3) Formulate strategies aimed at promoting the current and future effectiveness of healthcare organizations
6.4) Appraise solutions to locate the patient at the core of the organizational activity.