| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SYON617235405 | COST ACCOUNTING AND MANAGEMENT IN HEALTH INST | Elective | 1 | 2 | 6 |
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| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| The course aims to provide information about the methods and techniques for calculating the unit cost of health services provided in health institutions in order to form a basis for the decisions to be made and the prices to be applied by the management. |
| Name of Lecturer(s) |
| Dr. İsmail KABAN |
| Learning Outcomes |
| 1 | Knows the cost accounting system in health institutions. | | 2 | Knows the cost points in health institutions. | | 3 | Calculates unit costs of health services. | | 4 | Can create the cost function in health institutions. | | 5 | Can perform break-even analyses. | | 6 | Can make the best decisions in terms of cost and profit in healthcare institutions. |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| - |
| Recommended Optional Programme Components |
| - |
| Course Contents |
| The course content covers topics such as cost concepts, expense centers, expense types, cost accounting account codes, cost distributions and break-even analysis. |
| Weekly Detailed Course Contents |
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| 1 | Purposes of Cost Accounting and Its Place in the Accounting Function | | | | 2 | Concepts, Definitions and Classifications Used in Cost Accounting | | | | 3 | Establishing a Cost System in Healthcare Enterprises-1 | | | | 4 | Establishing a Cost System in Healthcare Enterprises-2 | | | | 5 | Cost Allocation-1. Allocation | | | | 6 | Cost Allocation Case Studies-1. Allocation | | | | 7 | 2. Cost Allocation-1 | | | | 8 | Giderlerin 2. Dağıtımı-2 | | | | 9 | Cost Allocation Case Studies-2. Allocation | | | | 10 | 3. Cost Allocation | | | | 11 | Cost Allocation Case Studies-3. Dağıtım | | | | 12 | Cost Volume Profit Analysis-Creation of Expense Function | | | | 13 | Cost Volume Profit Analysis-Break-Even Analysis | | | | 14 | Decision Making | | |
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| Recommended or Required Reading |
| Hastane İşletmelerinde Maliyet Muhasebesi-Prof. Dr. Seyhan Çil Koçyiğit |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | - |
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| Workload Calculation |
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| Midterm Examination | 1 | 30 | 30 |
| Final Examination | 1 | 30 | 30 |
| Attending Lectures | 1 | 15 | 15 |
| Criticising Paper | 1 | 15 | 15 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 30 | 30 |
| 1 | 30 | 30 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 4 | | LO2 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 4 | | LO3 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 4 | | LO4 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 4 | | LO5 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 4 | | LO6 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 5 | 4 | 4 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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