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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COST ACCOUNTING IN HEALTH CARE FACILITIES SAY 303 5 4 + 0 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi SEMA AKPINAR
Dersi Verenler Dr.Öğr.Üyesi SEMA AKPINAR
Dersin Yardımcıları

Res.Asst.. Çiğdem UĞAN

Dersin Kategorisi
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.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Explain the concepts related to cost accounting (expenditure, expense, cost, loss). 1 - A - C -
2 - Knows the accounting of cost elements (raw material and material expenses, labor expenses, general production expenses). 1 - A - C -
3 - Explain the relationship between general accounting and cost accounting. 1 - A - C -
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. 1 - A - C -
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. 1 - A - C -
6 - Determines the total and unit cost of health care produced. 1 - 2 - A - C -
7 - Gathers financial information in preparation of expenditure budget of health institution. 1 - 2 - A - C -
8 - It guides the pricing policies with the data obtained from the distributions. 1 - 2 - A - C -
9 - Determines and interprets profit function, usage areas of profit functions and graphs of profit functions. 1 - 2 - A - C -
10 - Uses Cost-Volume-Profit analysis in management decisions and makes cost analyzes of hospital enterprises. 1 - 2 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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.
Essentials of Cost Accounting for Health Care Organizations, 3rd Edition
Steven Finkler, PhD, CPA, Judith Baker, PhD, CPA, David Ward, PhD Jones & Bartlett March 2007
Mert A. Yıldırım Kaptanoglu A. Hastanelerde Maliyet Yönetimi. İletişim(ce).Istanbul 2012.

Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 PLANNING-To have the necessary level of expertise for planning in health institutions X
2 PROBLEM SOLVING AND DECISION MAKING-Having problem solving and decision making skills by using qualitative and quantitative methods X
3 ORGANIZATION- To have the necessary information to make job analysis, job description and job requirements and to make use of these to design service processes and to form units and reorganize them accordingly. X
4 COMMUNICATION - having the ability to communicate and develop with employees, patients / relatives, colleagues and other internal and external stakeholders X
5 LEADERSHIP-Identifying power sources appropriate to environmental conditions and applying appropriate leadership styles by utilizing these resources X
6 MOTIVATION- Determining the needs of subordinates by taking into consideration the working conditions, identifying appropriate targets and having the knowledge and skills to provide motivation both within the team and individually. X
7 HUMAN RESOURCES MANAGEMENT- Knowing the functions of human resources management and having the knowledge and skills to manage human resources in accordance with the principles of human resources management X
8 COORDINATION- To have the necessary knowledge and skills to ensure the unification of efforts towards the realization of corporate objectives by considering both institutional and individual efforts. X
9 REPORTING- Gather information about administrative, financial and technical issues, prepare reports on administrative, financial and technical issues by using this information and evaluate these reports. X
10 BUDGETING-To know budgeting methods, to perform budgeting activities, to make end-of-term transactions by making adjustments and corrections if necessary X
11 CONTROL / INSPECTION- Knowing and applying the necessary controls regarding the general operation of the institution, stock and inventory management, human resources and corporate performance and hospital quality system in the light of legal regulations X
12 REPRESENTATION- To represent the institution in the presence of other institutions and organizations and stakeholders, to organize the necessary activities on this subject and to have the necessary skills to ensure the participation of internal and external stakeholders in these activities. X
13 makes recommendations that will contribute to field of his/her expertise. X
14 KNOWLEDGE MANAGEMENT-Establishing policies related to information management, organizing and setting up information management systems, documenting and using data X
15 QUALITY PATIENT AND EMPLOYEE SAFETY- Determining quality and patient safety policies, collecting data for this purpose, analyzing and evaluating data by using measurement methods, and ensuring that the results are used for improvement X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

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