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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
INSTITUTES OF HEALTH BUDGETING SAY 619 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

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.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Explains the place and importance of budgeting in the management of health care institutions. 1 - 2 - 3 - A - B -
2 - Explain the budget principles that should be taken into account in the preparation of budgets 1 - 2 - A -
3 - Prepare the types of budget needed for health care enterprises 1 - 4 - 8 - A - C -
4 - Determine budget deviations by comparing budget data with actual data and analyze the results. 1 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice 8:Group Study
Ölçme Yöntemleri: A:Testing B:Oral Exam C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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


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 2 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
Mid-terms 1 20 20
Assignment 1 20 20
Final examination 1 20 20
Toplam İş Yükü 156
Toplam İş Yükü /25(s) 6.24
Dersin AKTS Kredisi 6.24
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