Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
Cost Accounting in Health Institutions	SKY227	3. Semester	3 + 0	3.0	5.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Undergraduate
Course Type
Mode of delivery	Face to face
Course Coordinator	Prof. Dr. Enver BOZDEMİR
Instructors	Enver BOZDEMİR
Assistants
Goals	Cost concepts and classification of costs, cost calculations, indirect costs are distributed methods, health institutions has to be substance-material and labor costs, types of health care cost calculations in health institutions, the general cost applications, pricing patterns, health institutions has to be the flow of funds analysis, separation of elements related to the current cost of funds.
Course Content	This course aims to inform students about cost accounting applications in health enterprises. The course includes the definition and objectives of cost accounting, cost accounting system, cost determination methods.
Learning Outcomes	- General definitions, stages of establishment and operation of cost accounting system in hospital enterprises, first material and material costs, calculate labor costs - To know general production expenses, expense allocation techniques, first allocation, expense allocation techniques, second allocation, expense allocation techniques, third allocation techniques - To know order cost method, stage cost method, standard cost method - To be able to take management decisions of cost method, cost analysis, cost analysis according to their content

Week	Topics	Learning Methods
1. Week	Of the basic concepts of cost accounting, the teaching of classification
2. Week	To reveal the purpose of cost accounting, cost accounting and financial accounting introduces the difference between
3. Week	Used in cost accounting, chart of accounts and cost accounts provide information about the functioning of the period and year-end example on problem solving
4. Week	Direct determination of the cost of raw materials and supplies, and accounting (D.İ.MM Stock receiving, monitoring and evaluation)
5. Week	Decoupling of the direct-indirect labor costs, wage systems to transfer information about
6. Week	Accounting for various transactions relating to labor issues (overtime, annual leave, severance pay, holiday weekend, wasted elapsed time, etc.).
7. Week	Repeating Courses for General Production entourage, cost types, cost centers, and cost allocations be given information on: Simple and mathematical distribution segment relates to methods of transferring information.
8. Week	Repetition of topics	Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation Practice Course Hours
9. Week	Cost system and order cost system to transfer information about the functioning
10. Week	Process costing systems and hybrid systems to give information about the cost
11. Week	Costs related to the comparative example problem solving system
12. Week	Fire and defective product identification and recognition of the costs of
13. Week	Cost analysis for use in management decisions
14. Week	Hospital cost accounting system in business organization and operation stages of

Celaleddin Atamanalp, Reşat Karcıooğlu ve M. Suphi Orhan (2001) Tekdüzen Hesap Planını Uygun Maliyet Muhasebesi

.

.

.

.

Program Requirements	Contribution Level	DK1	DK2	DK3	DK4	Measurement Method
PY1	4	4	4	4	4	60
PY2	5	5	5	5	5	60
PY5	4	4	4	4	4	60
PY7	4	4	4	4	4	60
PY12	3	3	3	3	3	60

*DK = Course's Contrubution.

	0	1	2	3	4	5
Course's Level of contribution	None	Very Low	Low	Fair	High	Very High
Method of assessment/evaluation		Written exam	Oral Exams	Assignment/Project	Laboratory work	Presentation/Seminar

Event	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm 1	1	10	10
Homework 1	2	15	30
Homework 2	2	15	30
Final	1	15.5	15.5
Classroom Activities	14	3	42
Total Workload			127.5
ECTS Credit of the Course			25.5 5.0