| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Strategic Cost Management in Healthcare Organizations | SKY636 | 3 + 0 | 3.0 | 10.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Graduate |
| Course Type | |
| Mode of delivery | face to face |
| Course Coordinator |
Prof. Dr. Enver BOZDEMİR |
| Instructor(s) | |
| Assistants | |
| Goals | Introducing students to new approaches in cost and management accounting |
| Course Content | The Concept of Competition and Global Competition, Strategy and Strategic Management Concepts, Cost Reduction as a Business Strategy, Activity Based Costing as a Strategic Cost Management Tool, Target Costing as a Strategic Cost Management Tool, Product Life Cycle Costing as a Strategic Cost Management Tool, Total Quality Management as a Strategic Cost Management Tool, Just-in-Time Production as a Strategic Cost Management Tool, Kaizen Costing, Strategic Total Cost Management, Harmonization of Cost Reduction Strategy with Business Strategies - Balanced Performance Measurement System (Balanced Scorecard) |
| Learning Outcomes |
- To be able to propose solutions to problems in new production environments with traditional cost accounting; - To be able to comprehend the effects of just-in-time production on cost accounting; - To be able to apply activity based cost method and to analyze cost; - Ability to test strategies; - To be able to compare cost methods; |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | The Effects of Technological Developments on Traditional Cost and Management Accounting | Preparation, After Class Study Verbal Expression Other Activities Visual Presentation Research Practice Course Hours |
| 2. Week | Just-in-Time Production and Cost Management | Course Hours Visual Presentation Verbal Expression Other Activities Practice Preparation, After Class Study Research |
| 3. Week | Structuring Strategic Cost Management | Other Activities Course Hours Preparation, After Class Study Research Visual Presentation Verbal Expression |
| 4. Week | Activity Based Cost Method | Visual Presentation Verbal Expression Practice Course Hours Research Preparation, After Class Study Other Activities |
| 5. Week | Activity Based Cost Analysis | Course Hours Visual Presentation Preparation, After Class Study Other Activities Verbal Expression Research Practice |
| 6. Week | Target Costing | Other Activities Visual Presentation Verbal Expression Preparation, After Class Study Course Hours Practice Research |
| 7. Week | Kaizen Costing | Preparation, After Class Study Research Other Activities Verbal Expression Visual Presentation Practice Course Hours |
| 8. Week | Theory of Constraints | Practice Course Hours Visual Presentation Preparation, After Class Study Research Other Activities Verbal Expression |
| 9. Week | Theory of Constraints and Decision Making | Practice Visual Presentation Preparation, After Class Study Research Verbal Expression Other Activities Course Hours |
| 10. Week | Balanced Scorecard | Research Other Activities Preparation, After Class Study Verbal Expression Practice Course Hours Visual Presentation |
| 11. Week | Strategy Maps | Visual Presentation Course Hours Preparation, After Class Study Research Other Activities Verbal Expression Practice |
| 12. Week | Testing Strategies | Visual Presentation Practice Course Hours Preparation, After Class Study Research Verbal Expression Other Activities |
| 13. Week | Value Added Analysis | Research Visual Presentation Preparation, After Class Study Practice Verbal Expression Other Activities Course Hours |
| 14. Week | Comparison of cost methods | Course Hours Preparation, After Class Study Research Verbal Expression Other Activities Visual Presentation Practice |
| Innovative Management Accounting-Sait Y Kaygusuz Alfa Aktüel Theory of Constraints and Management Accounting-Sait Y Kaygusuz Dora Publishing House Strategic Cost Management -Reşat Karcıoğlu Aktif Publishing House |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | Measurement Method |
|---|---|---|---|---|---|---|---|
| PY3 | 4 | 4 | 4 | 4 | 3 | 5 | 60 |
| PY4 | 4 | 4 | 3 | 4 | 4 | 3 | 60 |
| PY5 | 4 | 4 | 4 | 5 | 3 | 3 | 60 |
| PY6 | 3 | 3 | 3 | 3 | 3 | 5 | 60 |
| 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 | 23 | 23 |
| Midterm 2 | 1 | 40 | 40 |
| Homework 1 | 1 | 60 | 60 |
| Homework 2 | 2 | 40 | 80 |
| Final | 1 | 40 | 40 |
| Classroom Activities | 2 | 6 | 12 |
| Total Workload | 255 | ||
| ECTS Credit of the Course | 10.0 | ||
