| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Strategic Cost Management in Healthcare Organizations | SKY636 | Turkish | Compulsory | 3 + 0 | 3.0 | 10.0 |
| Prerequisite Courses | |
| Course Level | Graduate |
| Mode of delivery | face to face |
| Course Coordinator | Prof. Dr. Enver BOZDEMİR |
| Instructor(s) | |
| 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) |
| # | Öğrenme Kazanımı |
| 1 | To be able to propose solutions to problems in new production environments with traditional cost accounting; |
| 2 | To be able to comprehend the effects of just-in-time production on cost accounting; |
| 3 | To be able to apply activity based cost method and to analyze cost; |
| 4 | Ability to test strategies; |
| 5 | To be able to compare cost methods; |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | The Effects of Technological Developments on Traditional Cost and Management Accounting | Practice, Other Activities, Interview, Research, Presentation (Preparation), Preparation, After Class Study |
| 2. Week | Just-in-Time Production and Cost Management | Practice, Interview, Presentation (Preparation), Preparation, After Class Study, Other Activities, Research |
| 3. Week | Structuring Strategic Cost Management | Interview, Presentation (Preparation), Other Activities, Preparation, After Class Study, Research |
| 4. Week | Activity Based Cost Method | Presentation (Preparation), Interview, Practice, Other Activities, Research, Preparation, After Class Study |
| 5. Week | Activity Based Cost Analysis | Research, Other Activities, Interview, Presentation (Preparation), Practice, Preparation, After Class Study |
| 6. Week | Target Costing | Practice, Preparation, After Class Study, Research, Other Activities, Interview, Presentation (Preparation) |
| 7. Week | Kaizen Costing | Other Activities, Preparation, After Class Study, Presentation (Preparation), Research, Practice, Interview |
| 8. Week | Theory of Constraints | Presentation (Preparation), Practice, Preparation, After Class Study, Other Activities, Interview, Research |
| 9. Week | Theory of Constraints and Decision Making | Interview, Other Activities, Preparation, After Class Study, Research, Presentation (Preparation), Practice |
| 10. Week | Balanced Scorecard | Practice, Presentation (Preparation), Research, Other Activities, Interview, Preparation, After Class Study |
| 11. Week | Strategy Maps | Other Activities, Research, Preparation, After Class Study, Presentation (Preparation), Practice, Interview |
| 12. Week | Testing Strategies | Preparation, After Class Study, Interview, Research, Practice, Presentation (Preparation), Other Activities |
| 13. Week | Value Added Analysis | Preparation, After Class Study, Research, Interview, Other Activities, Practice, Presentation (Preparation) |
| 14. Week | Comparison of cost methods | Presentation (Preparation), Interview, Preparation, After Class Study, Research, Other Activities, Practice |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 3 | Ability to conduct economic and financial analysis of healthcare services | ✔ | |||||
| 4 | Ability to manage human resources and provide leadership | ✔ | |||||
| 5 | Ability to evaluate and improve the quality of healthcare services | ✔ | |||||
| 6 | Ability to assess and enhance health outcomes | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 |
|---|---|---|---|---|---|
| PY3 | 4 | 4 | 4 | 3 | 5 |
| PY4 | 4 | 3 | 4 | 4 | 3 |
| PY5 | 4 | 4 | 5 | 3 | 3 |
| PY6 | 3 | 3 | 3 | 3 | 5 |
| 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 | 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 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 10.0 | ||
