Education Information System | Duzce University

Course Information

Course Title	Code	Language	Type	Semester	L+U Hour	Credits	ECTS
Health Services Financing and Presentation Systems	SKY637	Turkish	Compulsory		3 + 0	3.0	10.0

Prerequisite Courses
Course Level	Graduate
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)
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

#	Öğrenme Kazanımı
1	List the basic functions of the finance function
1	Identify fundamental concepts and methods related to financial management in healthcare.
1	Identify fundamental concepts and methods related to financial management in healthcare.
2	Analyze the financial statements of healthcare organizations to evaluate financial performance.
2	Analyze the financial statements of healthcare organizations to evaluate financial performance.
2	Understanding the importance of the finance function in businesses and being able to distinguish the function from other business functions.
3	To be able to classify short, medium and long term financing sources
3	Apply cost analysis techniques to calculate the costs of healthcare services.
3	Apply cost analysis techniques to calculate the costs of healthcare services.
4	Plan and implement budgeting and revenue-expense management processes in the healthcare sector.
4	Plan and implement budgeting and revenue-expense management processes in the healthcare sector.
4	Calculating the time value of money and interest
5	Must be able to calculate the cost of capital in businesses.
5	Select and utilize appropriate tools to measure and improve financial performance.
5	Select and utilize appropriate tools to measure and improve financial performance.
6	Develop strategies for financial sustainability and risk management in healthcare organizations.
6	Develop strategies for financial sustainability and risk management in healthcare organizations.
6	Should be able to summarize the importance and consequences of profit distribution decisions in businesses.
7	Must be able to analyze the balance sheet and income statement.

Lesson Plan (Weekly Topics)

Week	Topics/Applications	Method
1. Week	General information about Financial Management
1. Week	Key concepts and importance of financial management in healthcare	Preparation, After Class Study, Presentation (Preparation), Interview
1. Week	Key concepts and importance of financial management in healthcare	Presentation (Preparation), Preparation, After Class Study, Interview
2. Week	Financial statements and financial information in healthcare organizations	Interview, Presentation (Preparation), Preparation, After Class Study
2. Week	Financial statements and financial information in healthcare organizations	Presentation (Preparation), Interview, Preparation, After Class Study
2. Week	Time value of money
3. Week	Financial Analysis
3. Week	Types of costs and basics of cost analysis in healthcare	Interview, Presentation (Preparation), Preparation, After Class Study
3. Week	Types of costs and basics of cost analysis in healthcare	Preparation, After Class Study, Presentation (Preparation), Interview
4. Week	Cost analysis methods (cost-volume-profit analysis, unit cost calculation)	Interview, Presentation (Preparation), Preparation, After Class Study
4. Week	Cost analysis methods (cost-volume-profit analysis, unit cost calculation)	Preparation, After Class Study, Interview, Presentation (Preparation)
4. Week	Financial Analysis
5. Week	Financial Planning
5. Week	Budgeting processes: Budget planning and types of budgets	Preparation, After Class Study, Presentation (Preparation), Interview
5. Week	Budgeting processes: Budget planning and types of budgets	Interview, Presentation (Preparation), Preparation, After Class Study
6. Week	Preparation and analysis of income statements	Preparation, After Class Study, Interview, Presentation (Preparation)
6. Week	Preparation and analysis of income statements	Interview, Presentation (Preparation), Preparation, After Class Study
6. Week	Financial Planning
7. Week	Cash Budget
7. Week	Cash flow statements and their impact on financial performance	Presentation (Preparation), Preparation, After Class Study, Interview
7. Week	Cash flow statements and their impact on financial performance	Preparation, After Class Study, Interview, Presentation (Preparation)
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)	Interview, Preparation, After Class Study, Presentation (Preparation)
9. Week	Financial performance measurement methods (ratio analysis, profitability, liquidity)	Preparation, After Class Study, Presentation (Preparation), Interview
10. Week	Performance indicators and efficiency measurement in the healthcare sector	Interview, Presentation (Preparation), Preparation, After Class Study
10. Week	Performance indicators and efficiency measurement in the healthcare sector	Interview, Presentation (Preparation), Preparation, After Class Study
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	Interview, Presentation (Preparation), Preparation, After Class Study
11. Week	Financial risk management and decision-making processes	Presentation (Preparation), Interview, Preparation, After Class Study
12. Week	Strategies for financial sustainability in healthcare organizations	Interview, Preparation, After Class Study, Presentation (Preparation)
12. Week	Strategies for financial sustainability in healthcare organizations	Preparation, After Class Study, Interview, Presentation (Preparation)
12. Week	Financial institutions, markets
13. Week	Breakeven point analysis
13. Week	Current issues in financial performance and case studies	Preparation, After Class Study, Presentation (Preparation), Interview
13. Week	Current issues in financial performance and case studies	Presentation (Preparation), Interview, Preparation, After Class Study
14. Week	General review and final assessment	Preparation, After Class Study, Interview, Presentation (Preparation)
14. Week	General review and final assessment	Presentation (Preparation), Preparation, After Class Study, Interview
14. Week	Working capital

*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.

Relations with Education Attainment Program Course Competencies

Program Requirements	DK1	DK2	DK3	DK4	DK5	DK6	DK7	DK8	DK9	DK10	DK11	DK12	DK13

Recommended Sources

Ders Kitabı veya Notu	Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar	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.

ECTS credits and course workload

ECTS credits and course workload		Quantity	Duration (Hour)	Total Workload (Hour)
Ders İçi	Class Hours	14	3	42
Sınavlar	Midterm 1	1	20	20
Sınavlar	Final	1	40	40
Total Workload				102
*AKTS = (Total Workload) / 25,5		ECTS Credit of the Course		25.5 10.0