Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
Cost Management and Analysis in Healthcare Organizations	SKY633		3 + 0	3.0	10.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Graduate
Course Type
Mode of delivery	Expression
Course Coordinator	Prof. Dr. Enver BOZDEMİR
Instructor(s)	Enver BOZDEMİR
Assistants
Goals	It is aimed to reveal the necessity of management accounting systems, which are thought to contribute to the making of strategic cost decisions, and their place in the management information system
Course Content	Analyzing cost information in terms of managerial decisions
Learning Outcomes	- It reveals the accounting information that business managers will need, Understands costing methods, Learns cost concepts, cost accounts and records the operation of cost accounts, Comprehends valid cost analyzes in management decisions

Week	Topics	Learning Methods
1. Week	Definition, Scope and Uses of Managerial Accounting	Verbal Expression Visual Presentation Preparation, After Class Study Course Hours Practice
1. Week	Factors Affecting Managerial Accounting and Problems in Cost Management in Health Institutions and Their Causes	Verbal Expression Preparation, After Class Study Visual Presentation Course Hours Practice
3. Week	Cost Concepts Used in Management Decisions	Visual Presentation Preparation, After Class Study Verbal Expression Practice Course Hours
4. Week	Cost Analysis, its aims, benefits, importance, cost analysis types, cost estimation methods	Verbal Expression Visual Presentation Practice Course Hours
5. Week	Cost Volume Profit analysis Breakeven Point analysis	Course Hours Preparation, After Class Study Verbal Expression Visual Presentation Practice
6. Week	Targeted Net Profit Analysis, Margin of Safety, Cost Structure and Operating Leverage	Preparation, After Class Study Verbal Expression Visual Presentation Practice Course Hours
7. Week	Standard Costing (Price and Quantity Deviation Analysis)	Course Hours Practice Verbal Expression Visual Presentation Preparation, After Class Study
8. Week	Standard Costing (Labor and General Production Deviation Analysis)	Verbal Expression Practice Visual Presentation Preparation, After Class Study Course Hours
9. Week	Repetition of topics	Course Hours
10. Week	Activity Based costing	Preparation, After Class Study Visual Presentation Verbal Expression Practice Course Hours
11. Week	Outsourcing	Verbal Expression Preparation, After Class Study Practice Course Hours Visual Presentation
12. Week	Management Decisions Requiring Use of Management Accounting Information (Current Cost Analysis)	Visual Presentation Verbal Expression Preparation, After Class Study Practice Course Hours
13. Week	Technological Investment decisions and Machinery Equipment Renewal decisions	Preparation, After Class Study Practice Verbal Expression Visual Presentation Course Hours
14. Week	Pricing and Reimbursement Methods in Healthcare	Visual Presentation Preparation, After Class Study Course Hours Verbal Expression Practice
15. Week	FINAL EXAMINATION	Course Hours

Bozdemir Enver (2019), Sağlık İşletmelerinde Maliyet Muhasebesi ve Analizi, Gazi kitapevi. Ankara.

Büyükmirza, Kamil (2003), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara.

Program Requirements	Contribution Level	DK1	Measurement Method
PY1	4	4	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)
Course Hours	14	3	42
Preparation, After Class Study	1	20	20
Midterm 1	1	60	60
Homework 1	1	60	60
Homework 2	1	53	53
Final	1	20	20
Total Workload			255
ECTS Credit of the Course			25.5 10.0