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| SYON5018 | COST ACCOUNTING and MANAGEMENT IN HEALTH INST | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | HEALTH ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Sedat BOSTAN | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To teach organizational behavior theories and their applications in health institutions |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Students who finish this course are expected to have gained knowledge and, | 1,12 | 1, | | PO - 2 : | Skills on the purpose of setting hospital cost accounting system | 1,12 | 1, | | PO - 3 : | Stages of setting, cost components, methods of cost accounting, cost accounting systems | 1,12 | 1, | | PO - 4 : | The ways to apply these techniques in hospitals. | 1,12 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| 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. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | 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 Standardized Accounting Plan | | | Week 6 | 7/ A Choice in Turkish Standardized Accounting Plan | | | Week 7 | 7/ B Choice in Turkish Standardized Accounting Plan | | | Week 8 | Cost Allocation Techniques (Methods) | | | Week 9 | Midterm exam | | | 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 | | | |
| 1 | Büyükmirza, K., 2003; Maliyet ve Yönetim Muhasebesi. Gazi Kitapevi, 9. baskı, Ankara. | | | |
| 1 | Brigham, Eugene F., 1996; Finansal Yönetimin Temelleri 1-2, (Çevirenler: Özdemir Akmut, Halil Sarıaslan), Ankara Üniversitesi Rektörlüğü Yayınları No.206, Ankara. | | | 2 | Akgüç, Öztin, 2006; Mali Tablolar Analizi, Avcıol Basım Yayın, İstanbul,. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 4 | 14 | 56 | | Arasınav için hazırlık | 3 | 8 | 24 | | Arasınav | 1 | 1 | 1 | | Ödev | 3 | 14 | 42 | | Dönem sonu sınavı için hazırlık | 4 | 6 | 24 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 190 |
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