SKY742 - FINANCIAL ANALYSIS and COST MAN. IN HEALTH INST.

Course Name Code Semester Theory
(hours/week)		 Application
(hours/week)		 Credit ECTS
FINANCIAL ANALYSIS and COST MAN. IN HEALTH INST. SKY742 3rd Semester 3 0 3 7
Prequisites
Course languageTurkish
Course typeElective 
Mode of DeliveryFace-to-Face 
Learning and teaching strategiesLecture
Discussion
Question and Answer
Team/Group Work
Preparing and/or Presenting Reports
Case Study
 
Instructor (s)Faculty Members 
Course objectiveTo make the students aware of concept of budget at hospitals, general/supplementary budget, revolving capitals and fund budgets. Business budgets at hospitals, financial analysis and control at hospitals. Analyses of financial sheets and cost analysis, and financial reports. 
Learning outcomes
  1. Upon completion of this course, students are expected to have learned about management of different budget types in health organizations and make comparisons between those types of budgets and business budget, learned about techniques related to analysis of financial statement and apply them to health organizations data, learned about the techniques for cost analysis, break-even point and profit planning and apply them to health organizations.
Course ContentThe course includes the issues that the concept of the hospital budget, financial statement analysis, ratio analysis, comparative statement analysis, public / private budgets, working capital, fund budgets applications, operating budgets, financial analysis and auditing, financial statement analysis, cost analysis, financial reports 
References1. Büyükmirza, K., Maliyet ve Yönetim Muhasebesi. Gazi Kitapevi, 9. baskı, Ankara, 2003.
2. Brigham, Eugene F., Finansal Yönetimin Temelleri 1-2, (Çevirenler: Özdemir Akmut, Halil Sarıaslan), Ankara Üniversitesi Rektörlüğü Yayınları No.206, Ankara. 1996
3. Akgüç, Öztin, Mali Tablolar Analizi, Avcıol Basım Yayın, İstanbul, 2006.
4. OECD and World Bank (2008) OECD Sağlık Sistemi İncelemeleri: Türkiye. OECD ve Dünya Bankası.
5. Tatar M, Mollahaliloğlu S, Şahin B, Aydın S, Maresso A, Hernández- Quevedo C. Turkey: Health system review. Health Systems in Transition, 2011, 13(6):1?186.
6. Akar, Çetin; Sağlık Kurumlarında Finansal Yönetim Ders Notları, Hacettepe Üniversitesi Sağlık İdaresi Yüksekokulu, Ankara, 2002
 

Course outline weekly

WeeksTopics
Week 1Financial analysis Ratio Analysis
Week 2Ratio Analysis
Week 3Comperative financial statements
Week 4Horizontal, vertical and trend analysis
Week 5Horizontal, vertical and trend analysis
Week 6Midterm Exam
Week 7Cost analysis techniques
Week 8Cost analysis techniques
Week 9Cost analysis techniques
Week 10Cost analysis techniques
Week 11Break-even point
Week 12Break-even point
Week 13Medical malpractice and medicolegal implications of quality
Week 14Profit planning and apply them to health organizations.
Week 15Preparation for the final exam
Week 16Final exam

Assesment methods

Course activitiesNumberPercentage
Attendance00
Laboratory00
Application00
Field activities00
Specific practical training00
Assignments120
Presentation120
Project00
Seminar110
Midterms120
Final exam130
Total100
Percentage of semester activities contributing grade succes050
Percentage of final exam contributing grade succes050
Total100

WORKLOAD AND ECTS CALCULATION

Activities Number Duration (hour) Total Work Load
Course Duration (x14) 14 3 42
Laboratory 0 0 0
Application000
Specific practical training000
Field activities000
Study Hours Out of Class (Preliminary work, reinforcement, ect)14570
Presentation / Seminar Preparation12020
Project000
Homework assignment13030
Midterms (Study duration)12020
Final Exam (Study duration) 12828
Total Workload32106210

Matrix Of The Course Learning Outcomes Versus Program Outcomes

D.9. Key Learning OutcomesContrubition level*
12345
1. Development of theoretical and practical information related to the field of health care management   X 
2. Analyzing and directing administrative, financial, legal, technical and medical processes of health care organizations    X
3. To have knowledge and skills on managing information systems in health caremanagement and to be able to effectively use it  X  
4. To make advanced analysesof health system at national and international level,health planning and health policy, and health sector with economic and financial aspects    X
5. To have knowledge and skills to make advanced quantitative and qualitative analyses in health caremanagement and to be able to apply this knowledge    X
6. To have the ability to think critically and innovatively in dealing with problems faced during health care management processes, to have the ability to develop scientific methods and technics in decision making and problem solving   X 
7. To act in accordance with the principles of scientific research, publishing and management   X 

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest