SKY643 - COST ACCOUNTING and MANAGEMENT IN HEALTH INST.
| Course Name | Code | Semester | Theory (hours/week) |
Application (hours/week) |
Credit | ECTS |
|---|---|---|---|---|---|---|
| COST ACCOUNTING and MANAGEMENT IN HEALTH INST. | SKY643 | 2nd Semester | 3 | 0 | 3 | 7 |
| Prequisites | ||||||
| Course language | Turkish | |||||
| Course type | Elective | |||||
| Mode of Delivery | Face-to-Face | |||||
| Learning and teaching strategies | Lecture Discussion Question and Answer Team/Group Work Preparing and/or Presenting Reports Case Study | |||||
| Instructor (s) | Faculty Members | |||||
| Course objective | To teach how to set cost accounting systems in hospital organizations and use cost accounting techniques. | |||||
| Learning outcomes |
| |||||
| Course Content | Definition of cost accounting and its objectives and setting hospital cost accounting system. Cost accounting recording systems (7/A and 7/B choices), Cost Elements Accounting, First and Second Cost Distribution Methods in Hospital Businesses, Calculating Unit Costs in hospitals, use of cost methods in hospitals, and making reports on costs. | |||||
| References | 1. 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
| Weeks | Topics |
|---|---|
| Week 1 | Cost Accounting and Primary Concepts in Health Institutions |
| Week 2 | Importance, Objectives and Functions of Cost Accounting in Health Institutions |
| Week 3 | Clasification and Components of Costs in Health Institutions |
| Week 4 | Cost Accounting Systems in Health Institutions |
| Week 5 | Cost Accounts in Turkish Standardizated Accounting Plan |
| Week 6 | Midterm Exam |
| Week 7 | 7/ A Choice in Turkish Standardizated Accounting Plan |
| Week 8 | 7/ B Choice in Turkish Standardizated Accounting Plan |
| Week 9 | Cost Allocation Techniques (Methods) |
| Week 10 | Cost Allocation Techniques (Methods) |
| Week 11 | Second Cost Allocation Table |
| Week 12 | Third Cost Allocation Table and Computing Unit Costs |
| Week 13 | Cost Analysis and Cost Reporting |
| Week 14 | Cost-Profit-Volume Analysis |
| Week 15 | Preparation for the Final Exam |
| Week 16 | Final Exam |
Assesment methods
| Course activities | Number | Percentage |
|---|---|---|
| Attendance | 0 | 0 |
| Laboratory | 0 | 0 |
| Application | 0 | 0 |
| Field activities | 0 | 0 |
| Specific practical training | 0 | 0 |
| Assignments | 1 | 10 |
| Presentation | 1 | 20 |
| Project | 0 | 0 |
| Seminar | 6 | 10 |
| Midterms | 1 | 10 |
| Final exam | 1 | 50 |
| Total | 100 | |
| Percentage of semester activities contributing grade succes | 0 | 50 |
| Percentage of final exam contributing grade succes | 0 | 50 |
| Total | 100 | |
WORKLOAD AND ECTS CALCULATION
| Activities | Number | Duration (hour) | Total Work Load |
|---|---|---|---|
| Course Duration (x14) | 14 | 3 | 42 |
| Laboratory | 0 | 0 | 0 |
| Application | 0 | 0 | 0 |
| Specific practical training | 0 | 0 | 0 |
| Field activities | 0 | 0 | 0 |
| Study Hours Out of Class (Preliminary work, reinforcement, ect) | 14 | 5 | 70 |
| Presentation / Seminar Preparation | 1 | 20 | 20 |
| Project | 0 | 0 | 0 |
| Homework assignment | 1 | 30 | 30 |
| Midterms (Study duration) | 1 | 20 | 20 |
| Final Exam (Study duration) | 1 | 28 | 28 |
| Total Workload | 32 | 106 | 210 |
Matrix Of The Course Learning Outcomes Versus Program Outcomes
| D.9. Key Learning Outcomes | Contrubition level* | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1. To have knowledge about theoretical and practical information related to the field of health management and to be able to implement this knowledge | X | ||||
| 2. To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations | X | ||||
| 3. To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially | X | ||||
| 4. To have knowledge and skills to make advanced quantitative and qualitative analyses in health management and to be able to implement this knowledge | X | ||||
| 5. Critical andinnovativethinking in problems faced during health management process, having the ability to use scientific methods and technics in decision making and problem solving | X | ||||
| 6. Following the changes in the field of health care management and have the ability to provide specific solutions related health care system of the country | X | ||||
| 7. Acting in accordance with the ethical principles of scientific research, publication and management | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest