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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COST ACCOUNTING IN HEALTH ORGANIZATIONS SAY 615 0 3 + 0 3 6
Ön Koşul Dersleri

No

Önerilen Seçmeli Dersler

No

Dersin Dili Türkçe
Dersin Seviyesi Doktora
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi SEMA AKPINAR
Dersi Verenler
Dersin Yardımcıları

Arş. Gör. Çiğdem UĞAN

Dersin Kategorisi Alanına Uygun Öğretim
Dersin Amacı

Aim of this course: to teach students in health-care cost management and other related topics in detail.

Dersin İçeriği

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

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Relationship between cost systems and explanations 1 - 2 - 3 - A - B -
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, 4 - 6 - 8 - A - C -
3 - Gain insight into the increasing importance of cost management in the hot competition environment in Health Institutions 1 - 3 - A - C -
Öğretim Yöntemleri: 4:Drilland Practice 6:Motivations to Show 8:Group Study 1:Lecture 2:Question-Answer 3:Discussion
Ölçme Yöntemleri: A:Testing C:Homework B:Oral Exam

Ders Akışı

Hafta Konular ÖnHazırlık
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

Kaynaklar

Ders Notu

Nermin Özgülbaş, 2014, Sağlık Sektöründe Hizmet ve Hastalık Maliyet Analizi, Siyasal Kitabevi, Ankara

İsmail Ağırbaş, 2014, Sağlık Kurumlarında Finansal Yönetim ve Maliyet Analizi, Siyasal Kitabevi, Ankara

Mehmet Top, 2013, sağlık Kurumlarında Maliyet Yönetimi, Açıköğretim Fakültesi yayınları, Eskişehir

Hüseyin Mert, 2012,Hastane İletmelerinde Maliyet Hesaplamaları ve Muhasebesi, Türkmen Kitabevi, Ankara

Ders Kaynakları

Ahmet Vecdi Can, 2009, Maliyet Muhasebesi, Sakarya Yayıncılık, Sakarya.


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
Odev 1 50
Odev 1 50
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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
Assignment 2 20 40
Final examination 1 14 14
Toplam İş Yükü 150
Toplam İş Yükü /25(s) 6
Dersin AKTS Kredisi 6
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