| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Cost Accounting in Health Institutions | SKY227 | Turkish | Compulsory | 3. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Face to face |
| Course Coordinator | Prof. Dr. Enver BOZDEMİR |
| Instructor(s) | Prof. Dr. Enver BOZDEMİR (Güz) |
| 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. |
| # | Öğrenme Kazanımı |
| 1 | General definitions, stages of establishment and operation of cost accounting system in hospital enterprises, first material and material costs, calculate labor costs |
| 2 | To know general production expenses, expense allocation techniques, first allocation, expense allocation techniques, second allocation, expense allocation techniques, third allocation techniques |
| 3 | To know order cost method, stage cost method, standard cost method |
| 4 | To be able to take management decisions of cost method, cost analysis, cost analysis according to their content |
| Week | Topics/Applications | Method |
|---|---|---|
| 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 | Interview Research Class Hours Practice Presentation (Preparation) Other Activities Preparation, After Class Study |
| 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Health management information related to the field of theoretical and practice and practice to have. | ✔ | |||||
| 2 | Health organizations, administrative, financial, legal, technical and medical functioning understand, analyze and gain knowledge and skills to direct. | ✔ | |||||
| 5 | Quantitative and qualitative analysis in health care management do not have the knowledge and ability and application. | ✔ | |||||
| 7 | Health management areas and countries to follow the changes in the health care system have the ability to produce specific solutions. | ✔ | |||||
| 12 | Acquire the basic skills of health promotion programs and ensure widespread in society | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 |
|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | 4 |
| PY2 | 5 | 5 | 5 | 5 |
| PY5 | 4 | 4 | 4 | 4 |
| PY7 | 4 | 4 | 4 | 4 |
| PY12 | 3 | 3 | 3 | 3 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
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 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
