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| SYT3013 | Cost Accounting in Health Institutions | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of HEALTH MANAGEMENT | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Practical | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Ayten TURAN KURTARAN | | Co-Lecturer | NONE | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The teaching of the establishment of cost accounting systems and the use of cost accounting techniques in hospital enterprises. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | To acquire information about the establishment purposes and establishment phases of the cost accounting system in health institutions. | 5,7 | 1 | | LO - 2 : | To get information about cost elements, cost accounting methods and cost accounting systems, | 5,7 | 1 | | LO - 3 : | It is expected that cost accounting techniques will gain knowledge and skills about usage possibilities in hospitals. | 5,7 | 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), LO : Learning Outcome | | |
| Definition of cost accounting, its purpose and establishment of cost accounting system in hospital enterprises. Cost accounting registration methods (7 / A and 7 / B options), cost elements accounting in SDIF. 1st and 2nd expense distribution methods in hospital enterprises, unit cost calculation methods, usage of cost methods, reporting cost information. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Cost Accounting and Basic Concepts in Health Institutions | | | Week 2 | Functions and Objectives of Cost Accounting in Health Institutions
| | | Week 3 | Cost Elements and Cost Classification in Health Institutions | | | Week 4 | Costing Systems in Health Institutions | | | Week 5 | Cost Accounts in a Uniform Account Plan | | | Week 6 | Expense Flows, 7/A Option in Uniformity Account Plan | | | Week 7 | Expense Flows, 7/A Option in Uniformity Account Plan | | | Week 8 | Expense Flows, 7/A Option in Uniformity Account Plan | | | Week 9 | MİDTERM EXAM | | | Week 10 | Expense Distribution Techniques | | | Week 11 | I. Expense Distribution Table | | | Week 12 | II. Expense Distribution Table | | | Week 13 | III. Expense Distribution Table and Calculation of Unit Costs | | | Week 14 | Cost-Volume Profit Analysis | | | Week 15 | Cost Analysis and Reporting | | | Week 16 | FINAL EXAM | | | |
| 1 | Özgülbaş, Nermin - Tarcan, Menderes, "Sağlık Kurumlarında Maliyet Yönetimi", Anadolu Üniversitesi Açık Öğretim Fakültesi Yayını, Eskişehir, 2013. | | | |
| 1 | Akdoğan, Nalan, "Maliyet Muhasebesi Uygulamaları", Gazi Kitabevi, Ankara, 2015. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 25/11/2021 | 1 | 50 | | End-of-term exam | 16 | 18/01/2022 | 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 | 1 | 14 | 14 | | Arasınav için hazırlık | 3 | 5 | 15 | | Arasınav | 1 | 1 | 1 | | Uygulama | 1 | 14 | 14 | | Dönem sonu sınavı için hazırlık | 3 | 6 | 18 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 105 |
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