| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Instıtutes Of Health Budgetıng | SAY 619 | 0 | 3 + 0 | 3 | 6 |
| Ön Koşul Dersleri | No |
| Önerilen Seçmeli Dersler | No |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Doktora |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. SEMA AKPINAR |
| Dersi Verenler | Doç.Dr. SEMA AKPINAR, |
| Dersin Yardımcıları | Arş. gör. Çiğdem UĞAN |
| Dersin Kategorisi | Alanına Uygun Öğretim |
| Dersin Amacı | 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. |
| Dersin İçeriği | 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. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | Haftacı Vasfi (2015) İşletmelerde Bütçeleme ve Kontrol |
| Ders Kaynakları | Ağırbaş İsmail (2014) Sağlık Kurumlarında Finansal Yönetim ve Maliyet Analizi, Siyasal Kitapevi, Ankara Büyükmirza Kamil (2016) Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To gain the ability to think between disciplines | X | |||||
| 2 | Evaluate and compare value-based health care and reimbursement methods and develop recommendations on best practices | X | |||||
| 3 | To identify and interpret health problems in the world. | X | |||||
| 4 | To be able to develop solutions for global health problems | X | |||||
| 5 | Having a good command of health legislation | X | |||||
| 6 | To follow the developing information and health technologies | X | |||||
| 7 | Following the literature | X | |||||
| 8 | To make researches necessary for continuous improvement. | X | |||||
| 9 | To conduct multidisciplinary studies | X | |||||
| 10 | To develop and carry out joint projects at national and international level | X | |||||
| 11 | X | ||||||
| 12 | X | ||||||
| 13 | X | ||||||
| 14 | X | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 50 |
| 2. Ödev | 50 |
| Toplam | 100 |
| 1. Final | 50 |
| 1. Yıl İçinin Başarıya | 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 | 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 |
| Toplam İş Yükü | 156 | ||
| Toplam İş Yükü / 25 (Saat) | 6,24 | ||
| Dersin AKTS Kredisi | 6 | ||