Course Name Code Semester T+U Hours Credit ECTS
Institutes Of Health Budgeting SAY 619 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

Within the scope of the course, it is aimed to give basic concepts about business budgets, which have an important place in health institutions' survival, to grasp the budget in terms of management, to emphasize the differences in the budget processes in the fields required by the enterprises and to give the budgeting stages in detail.

Course Content

Concepts of budget and operating budgets, accounting and budget relation,  the prevalence of business budgets, general information on operating budgets,  preparation of operating budgets, the stages of preparing the budget, the stages of preparation of the general budget in health care enterprises, analysis of budget deviations and activity - based budgeting system.

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Explains the place and importance of budgeting in the management of health care institutions. Lecture, Question-Answer, Discussion, Testing, Oral Exam,
2 Explain the budget principles that should be taken into account in the preparation of budgets Lecture, Question-Answer, Testing,
3 Prepare the types of budget needed for health care enterprises Drilland Practice, Group Study, Lecture, Testing, Homework,
4 Determine budget deviations by comparing budget data with actual data and analyze the results. Lecture, Drilland Practice, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Budget and Operating Budget Concepts - Objectives, Features, Benefits and Constraints of the Operating Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
2 Scope of Business Budget System and Basic Principles - Types of Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
3 Public Health Institutions Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
4 General and Special Budget System Review of the recommended resources and the articles to be given by the Instructor on the subject
5 Revolving Fund Management Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
6 Private Health Institution General Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
7 Private Health Institution Sales Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
8 Private Health Institution Production and Sales Cost Budgets Review of the recommended resources and the articles to be given by the Instructor on the subject
9 Private Health Agency Activity Expenditures Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
10 Private Health Institution Investment Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
11 Private Health Institution Cash Budget Review of the recommended resources and the articles to be given by the Instructor on the subject
12 Private Health Institution Proforma Balance Sheet and Income Statement Review of the recommended resources and the articles to be given by the Instructor on the subject
13 Examination of Prepared Graduate Theses in this area Review of the recommended resources and the articles to be given by the Instructor on the subject
14 Examination of Prepared Graduate Theses in this area Review of the recommended resources and the articles to be given by the Instructor on the subject
Resources
Course Notes <p>Haftacı Vasfi (2015) İşletmelerde B&uuml;t&ccedil;eleme ve Kontrol</p>
Course Resources

Ağırbaş İsmail (2014) Sağlık Kurumlarında Finansal Yönetim ve Maliyet Analizi, Siyasal Kitapevi, Ankara

Büyükmirza Kamil (2016) Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara

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 50
2. Ödev 50
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
Mid-terms 1 20 20
Assignment 1 20 20
Final examination 1 20 20
Total Workload 156
Total Workload / 25 (Hours) 6.24
dersAKTSKredisi 6