| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Health Services Financing and Presentation Systems | SKY637 | 3 + 0 | 3.0 | 10.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Graduate |
| Course Type | |
| Mode of delivery | The course combines theoretical knowledge with practical applications. Students will: Conduct case studies to apply concepts to real-life scenarios, Work on group projects to simulate budgeting and performance evaluation, Develop skills in financial report analysis and interpretation. The teaching approach incorporates interactive class discussions, presentations, and individual assignments to enhance engagement and learning outcomes. |
| Course Coordinator |
Prof. Dr. Enver BOZDEMİR |
| Instructor(s) | |
| Assistants | |
| Goals | This course aims to teach the fundamental concepts, methods, and tools used to evaluate the financial performance of healthcare organizations. Students will gain knowledge and skills in cost management, budgeting, revenue-expense analysis, and financial reporting within the healthcare sector. Additionally, the course seeks to develop a strategic perspective for decision-making processes to ensure the financial sustainability of healthcare organizations. |
| Course Content | Basic principles of financial management in healthcare Types of costs and cost analysis techniques Budgeting and budget control in healthcare organizations Income statements and cash flow analyses Financial performance measurement methods Evaluation of financial statements in healthcare organizations Financial decision-making processes and risk management Strategies to improve financial performance in the healthcare sector |
| Learning Outcomes |
- List the basic functions of the finance function - Identify fundamental concepts and methods related to financial management in healthcare. - Identify fundamental concepts and methods related to financial management in healthcare. - Analyze the financial statements of healthcare organizations to evaluate financial performance. - Analyze the financial statements of healthcare organizations to evaluate financial performance. - Understanding the importance of the finance function in businesses and being able to distinguish the function from other business functions. - To be able to classify short, medium and long term financing sources - Apply cost analysis techniques to calculate the costs of healthcare services. - Apply cost analysis techniques to calculate the costs of healthcare services. - Plan and implement budgeting and revenue-expense management processes in the healthcare sector. - Plan and implement budgeting and revenue-expense management processes in the healthcare sector. - Calculating the time value of money and interest - Must be able to calculate the cost of capital in businesses. - Select and utilize appropriate tools to measure and improve financial performance. - Select and utilize appropriate tools to measure and improve financial performance. - Develop strategies for financial sustainability and risk management in healthcare organizations. - Develop strategies for financial sustainability and risk management in healthcare organizations. - Should be able to summarize the importance and consequences of profit distribution decisions in businesses. - Must be able to analyze the balance sheet and income statement. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | General information about Financial Management | |
| 1. Week | Key concepts and importance of financial management in healthcare | Visual Presentation Preparation, After Class Study Verbal Expression |
| 1. Week | Key concepts and importance of financial management in healthcare | Preparation, After Class Study Verbal Expression Visual Presentation |
| 2. Week | Financial statements and financial information in healthcare organizations | Preparation, After Class Study Verbal Expression Visual Presentation |
| 2. Week | Financial statements and financial information in healthcare organizations | Visual Presentation Preparation, After Class Study Verbal Expression |
| 2. Week | Time value of money | |
| 3. Week | Financial Analysis | |
| 3. Week | Types of costs and basics of cost analysis in healthcare | Visual Presentation Verbal Expression Preparation, After Class Study |
| 3. Week | Types of costs and basics of cost analysis in healthcare | Verbal Expression Preparation, After Class Study Visual Presentation |
| 4. Week | Cost analysis methods (cost-volume-profit analysis, unit cost calculation) | Verbal Expression Visual Presentation Preparation, After Class Study |
| 4. Week | Cost analysis methods (cost-volume-profit analysis, unit cost calculation) | Visual Presentation Verbal Expression Preparation, After Class Study |
| 4. Week | Financial Analysis | |
| 5. Week | Financial Planning | |
| 5. Week | Budgeting processes: Budget planning and types of budgets | Verbal Expression Preparation, After Class Study Visual Presentation |
| 5. Week | Budgeting processes: Budget planning and types of budgets | Preparation, After Class Study Verbal Expression Visual Presentation |
| 6. Week | Preparation and analysis of income statements | Verbal Expression Visual Presentation Preparation, After Class Study |
| 6. Week | Preparation and analysis of income statements | Preparation, After Class Study Verbal Expression Visual Presentation |
| 6. Week | Financial Planning | |
| 7. Week | Cash Budget | |
| 7. Week | Cash flow statements and their impact on financial performance | Verbal Expression Preparation, After Class Study Visual Presentation |
| 7. Week | Cash flow statements and their impact on financial performance | Verbal Expression Visual Presentation Preparation, After Class Study |
| 8. Week | Midterm Exam | Practice |
| 8. Week | Midterm Exam | Practice |
| 8. Week | Cash Budget | |
| 9. Week | Sources of Financing, Sources of Short-term Financing | |
| 9. Week | Financial performance measurement methods (ratio analysis, profitability, liquidity) | Visual Presentation Preparation, After Class Study Verbal Expression |
| 9. Week | Financial performance measurement methods (ratio analysis, profitability, liquidity) | Visual Presentation Verbal Expression Preparation, After Class Study |
| 10. Week | Performance indicators and efficiency measurement in the healthcare sector | Verbal Expression Preparation, After Class Study Visual Presentation |
| 10. Week | Performance indicators and efficiency measurement in the healthcare sector | Visual Presentation Preparation, After Class Study Verbal Expression |
| 10. Week | Sources of financing, Medium and long-term sources of financing | |
| 11. Week | Financial institutions, markets | |
| 11. Week | Financial risk management and decision-making processes | Verbal Expression Visual Presentation Preparation, After Class Study |
| 11. Week | Financial risk management and decision-making processes | Visual Presentation Verbal Expression Preparation, After Class Study |
| 12. Week | Strategies for financial sustainability in healthcare organizations | Preparation, After Class Study Verbal Expression Visual Presentation |
| 12. Week | Strategies for financial sustainability in healthcare organizations | Visual Presentation Preparation, After Class Study Verbal Expression |
| 12. Week | Financial institutions, markets | |
| 13. Week | Breakeven point analysis | |
| 13. Week | Current issues in financial performance and case studies | Visual Presentation Verbal Expression Preparation, After Class Study |
| 13. Week | Current issues in financial performance and case studies | Verbal Expression Preparation, After Class Study Visual Presentation |
| 14. Week | General review and final assessment | Visual Presentation Verbal Expression Preparation, After Class Study |
| 14. Week | General review and final assessment | Verbal Expression Visual Presentation Preparation, After Class Study |
| 14. Week | Working capital |
| Prof. Dr. Osman Okka (2010), Finansal Yönetim Teori ve Çözümlü Problemler, Nobel Yayıncılık. |
| Prof. Dr. Ali Ceylan, Prof. Dr. Turhan Korkmaz, Finansal Yönetim Temel Konular Doç. Dr. Aysel Gündoğdu, Finansal Yönetim Temel Teoriler ve Açıklamalı Örnekler |
| Sağlık İşletmelerinde Finansal Performans, Bülent Yıldız, Hiper Yayın, 2019. |
| Sağlık Kurumları İşletmeciliği ve Hastane Yönetimi, Mehmet ATASEVER, Akademisyen Yayınevi, 2021 |
| Current Financial Studies, Serkan Yılmaz KANDIR, Akademisyen Yayınevi, 2020. |
| Sağlık İşletmelerinde Finansal Performans, Bülent Yıldız, Hiper Yayın, 2019. |
| Sağlık Kurumları İşletmeciliği ve Hastane Yönetimi, Mehmet ATASEVER, Akademisyen Yayınevi, 2021 |
| Current Financial Studies, Serkan Yılmaz KANDIR, Akademisyen Yayınevi, 2020. |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | DK8 | DK9 | DK10 | DK11 | DK12 | DK13 | Measurement Method |
|---|
| 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 |
| Midterm 1 | 1 | 20 | 20 |
| Final | 1 | 40 | 40 |
| Total Workload | 102 | ||
| ECTS Credit of the Course | 10.0 | ||
