Course Name Code Semester T+U Hours Credit ECTS
Cost Accounting In Health Care Facilities SAY 303 5 4 + 0 4 6
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Dr.Öğr.Üyesi SEMA AKPINAR
Course Lecturers Dr.Öğr.Üyesi SEMA AKPINAR,
Course Assistants

Res.Asst.. Çiğdem UĞAN

Course Category
Course Objective

The aims of this course to explain the methods for information development that would be used for the determination of costs, managerial planning, control, and decision making.

Course Content

Managerial Accounting refers to accounting information developed for managers within an organization. It is also the process of identifying, measuring, accumulating, analyzing, preparing, interpreting, and communicating information that assists managers to fulfill organizational objectives.

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Explain the concepts related to cost accounting (expenditure, expense, cost, loss). Lecture, Testing, Homework,
2 Knows the accounting of cost elements (raw material and material expenses, labor expenses, general production expenses). Lecture, Testing, Homework,
3 Explain the relationship between general accounting and cost accounting. Lecture, Testing, Homework,
4 7 / B option allows the recording of expenses on the basis of business functions and follows the types of expenses with the help of auxiliary books. Lecture, Testing, Homework,
5 With 7 / A option, it allows the expenses to be recorded on the basis of expense types and follows the expenses according to operating functions with the help of auxiliary books. Lecture, Testing, Homework,
6 Determines the total and unit cost of health care produced. Lecture, Question-Answer, Testing, Homework,
7 Gathers financial information in preparation of expenditure budget of health institution. Lecture, Question-Answer, Testing, Homework,
8 It guides the pricing policies with the data obtained from the distributions. Lecture, Question-Answer, Testing, Homework,
9 Determines and interprets profit function, usage areas of profit functions and graphs of profit functions. Lecture, Question-Answer, Testing, Homework,
10 Uses Cost-Volume-Profit analysis in management decisions and makes cost analyzes of hospital enterprises. Lecture, Question-Answer, Testing, Homework,
Week Course Topics Preliminary Preparation
1 The place of cost accounting in accounting system. Definition of cost accounting. Objectives of cost accounting. Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
2 Basic concepts of cost accounting Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
3 Account plan period and end-of-process sample problems Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
4 Direct initial material and material cost and inventories Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
5 Labor costs Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
6 Wage systems Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
7 Various labor problems and cost Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
8 General production cost I Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
9 MIDTERM EXAMS Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
10 General production cost II Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
11 Cost Elements Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
12 Order Systems Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
13 Standard cost systems Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
14 Solving the sample problem Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.
Resources
Course Notes <p>Russel D. Cost Accounting 2001.<br /> Essentials of Cost Accounting for Health Care Organizations, 3rd Edition<br /> Steven Finkler, PhD, CPA, Judith Baker, PhD, CPA, David Ward, PhD Jones &amp; Bartlett March 2007<br /> Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Y&ouml;netimi. İletişim(ce).Istanbul 2012.</p>
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 To gain competencies specific to the field of health management X
2 Gaining innovation and entrepreneurship characteristics in the health sector X
3 To make effective, oral and written communication and professional presentations X
4 Gaining the ability to access / access up-to-date health management information and transfer it to teammates X
5 Analyzing organizational data X
6 Using leadership skills in solving current problems X
7 To have the awareness of responsibility required by the health ecosystem X
8 To behave legally and ethically in health service delivery X
9 Evaluating the global context affecting healthcare delivery X
10 To grasp / understand / interpret the development in global health services X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Ödev 30
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 8 8
Assignment 6 5 30
Final examination 1 10 10
Total Workload 160
Total Workload / 25 (Hours) 6.4
dersAKTSKredisi 6