Education Information System

Course Information

Course Information

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

Prerequisite Courses
Course Level	Graduate
Mode of delivery	Expression
Course Coordinator	Prof. Dr. Enver BOZDEMİR
Instructor(s)	Prof. Dr. Enver BOZDEMİR (Güz)
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

#	Öğrenme Kazanımı
0	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

Lesson Plan (Weekly Topics)

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

*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.

The Matrix for Course & Program Learning Outcomes

No	Program Requirements	Level of Contribution
No	Program Requirements	1	2	3	4	5
1	Ability to identify the health needs of the community and the demand for health services				✔

Relations with Education Attainment Program Course Competencies

Program Requirements	DK1
PY1	4

Recommended Sources

Ders Kitabı veya Notu	Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar	Bozdemir Enver (2019), Sağlık İşletmelerinde Maliyet Muhasebesi ve Analizi, Gazi kitapevi. Ankara. Büyükmirza, Kamil (2003), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, Ankara.

ECTS credits and course workload

ECTS credits and course workload		Quantity	Duration (Hour)	Total Workload (Hour)
Ders İçi	Class Hours	14	3	42
Ders Dışı	Preparation, After Class Study	1	20	20
Sınavlar	Midterm 1	1	60	60
	Homework 1	1	60	60
	Homework 2	1	53	53
	Final	1	20	20
Total Workload				255
*AKTS = (Total Workload) / 25,5		ECTS Credit of the Course		25.5 10.0