| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Cost Accounting In Health Organizations | SAY 615 | 0 | 3 + 0 | 3 | 6 |
| Precondition Courses | <p>No</p> |
| Recommended Optional Courses | <p>No</p> |
| Course Language | Turkish |
| Course Level | Doctorate Degree |
| Course Type | Optional |
| Course Coordinator | Dr.Öğr.Üyesi SEMA AKPINAR |
| Course Lecturers | Dr.Öğr.Üyesi SEMA AKPINAR, |
| Course Assistants | Arş. Gör. Çiğdem UĞAN |
| Course Category | Field Proper Education |
| Course Objective | Aim of this course: to teach students in health-care cost management and other related topics in detail. |
| Course Content | In this course, these subjects will be examined: cost accounting definition, principles and cost accounting in health care organizations, the structure of expenditure on health care organizations, types of expenses, cost centers cost systems, expenses distribution in health institutions, expense allocation tables, goes keys can be used at the expense of distribution total cost function and cost calculation methods stages of cost accounting in health institutions, determining the costs in terms of health institutions, determination of cost centers, the harmonization of costs and expenses centers distribution of costs, determine the total cost of expenditure centers, identifying and reporting unit costs, cost-volume-profit analysis in health institutions, cost management and cost information on the use of health services, and corporate management decisions |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Relationship between cost systems and explanations | Lecture, Question-Answer, Discussion, | Testing, Oral Exam, |
| 2 | Designs that the costs for health authority management will be produced at the desired time (fast), helping to make correct / accurate decisions (high quality) and produced with the minimum number of elements, tools, tools, | Drilland Practice, Motivations to Show, Group Study, | Testing, Homework, |
| 3 | Gain insight into the increasing importance of cost management in the hot competition environment in Health Institutions | Lecture, Discussion, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | Cost accounting as a cost management tool and basic cost concepts | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 2 | Cost management in health institutions, organization and registry arrangement | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 3 | Classification of expenses in health institutions and examination of cost elements | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 4 | Cost calculation methods and systems in health institutions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 5 | Expenditure centers and distribution in health institutions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 6 | Expenditure centers and distribution in health institutions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 7 | Determination of service costs in health institutions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 8 | Determination of service costs in health institutions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 9 | Determination of Disease Costs in Health Institutions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 10 | Cost-volume-profit analysis in hospitals | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 11 | Cost-volume-profit analysis in hospitals | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 12 | Strategic cost approaches in decision making | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 13 | Use of cost information in profit planning and pricing decisions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| 14 | Use of cost information in other administrative decisions | Review of the recommended resources and the articles to be given by the Instructor on the subject |
| Resources | |
|---|---|
| Course Notes | <p>Nermin Özgülbaş, 2014, Sağlık Sektöründe Hizmet ve Hastalık Maliyet Analizi, Siyasal Kitabevi, Ankara</p> <p>İsmail Ağırbaş, 2014, Sağlık Kurumlarında Finansal Yönetim ve Maliyet Analizi, Siyasal Kitabevi, Ankara</p> <p>Mehmet Top, 2013, sağlık Kurumlarında Maliyet Yönetimi, Açıköğretim Fakültesi yayınları, Eskişehir</p> <p>Hüseyin Mert, 2012,Hastane İletmelerinde Maliyet Hesaplamaları ve Muhasebesi, Türkmen Kitabevi, Ankara</p> |
| Course Resources | Ahmet Vecdi Can, 2009, Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya. |
| Order | Program Outcomes | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | has the information in manufacturing, marketing, management and accounting-finance functions at the level of expertise of health care institutions and health care system. | X | |||||
| 2 | is aware of the interdisciplinary interaction related of field of expertise | X | |||||
| 3 | makes teamwork and shares knowledge with his/her team in the field of expertise | X | |||||
| 4 | defines problems, analyzes and provides solutions to problems | X | |||||
| 5 | conducts independent research, contribute to projects and take responsibility in the field of expertise | X | |||||
| 6 | sets organization visions, missions, goals and targets in the field of study. | X | |||||
| 7 | questionizes the knowledge he/she has in the field of expertise | X | |||||
| 8 | related to area of expertise that have served as areas where the accumulation and transfer data using the tool to communicate with all kinds of suggestions, if necessary it can use at least one foreign language. | X | |||||
| 9 | open to professional sharing and cooperation in the field of his/her expertise. | X | |||||
| 10 | is able to entry data and conduct data analysis in the field of his/her expertise | X | |||||
| 11 | acts in accordance with business values and social ethics in the field of his/ her expertise. | X | |||||
| 12 | analyzes the relationships with stakeholders and national governments in the field of his/ her expertise. | X | |||||
| 13 | makes recommendations that will contribute to field of his/her expertise. | X | |||||
| 14 | -is conscious about the universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety besides the field of his/her expertise. | X | |||||
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ödev | 25 |
| 1. Ödev | 25 |
| 3. Ödev | 25 |
| 4. Ödev | 25 |
| Total | 100 |
| 1. Final | 50 |
| 1. Yıl İçinin Başarıya | 50 |
| Total | 100 |
| ECTS - Workload Activity | Quantity | Time (Hours) | Total Workload (Hours) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Assignment | 2 | 20 | 40 |
| Final examination | 1 | 14 | 14 |
| Total Workload | 150 | ||
| Total Workload / 25 (Hours) | 6 | ||
| dersAKTSKredisi | 6 | ||