Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
Cost Accountıng In Health Care Facılıtıes | SAY 303 | 5 | 4 + 0 | 4 | 6 |
Ön Koşul Dersleri | |
Önerilen Seçmeli Dersler | |
Dersin Dili | Türkçe |
Dersin Seviyesi | Lisans |
Dersin Türü | Zorunlu |
Dersin Koordinatörü | Doç.Dr. SEMA AKPINAR |
Dersi Verenler | Doç.Dr. SEMA AKPINAR, |
Dersin Yardımcıları | Res.Asst.. Çiğdem UĞAN |
Dersin Kategorisi | Alanına Uygun Öğretim |
Dersin Amacı | 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. |
Dersin İçeriği | 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. |
# | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
---|---|---|---|
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, |
Hafta | Ders Konuları | Ön Hazırlık |
---|---|---|
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. |
Kaynaklar | |
---|---|
Ders Notu | Russel D. Cost Accounting 2001. |
Ders Kaynakları |
Sıra | Program Çıktıları | Katkı Düzeyi | |||||
---|---|---|---|---|---|---|---|
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 |
Değerlendirme Sistemi | |
---|---|
Yarıyıl Çalışmaları | Katkı Oranı |
1. Ara Sınav | 70 |
1. Ödev | 30 |
Toplam | 100 |
1. Yıl İçinin Başarıya | 50 |
1. Final | 50 |
Toplam | 100 |
AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
---|---|---|---|
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 |
Toplam İş Yükü | 160 | ||
Toplam İş Yükü / 25 (Saat) | 6,4 | ||
Dersin AKTS Kredisi | 6 |