Ders Planı

Lesson Information

Course Credit
Course ECTS Credit
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course
Mode of Delivery	Face-to-face
Does the course require compulsory or optional work experience?
Course Coordinator	Prof. Dr. AYŞEGÜL KAPTANOĞLU
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course	To inform students about cost accounting practices in healthcare businesses.
Course Content	This course, which aims to inform students about cost accounting practices in healthcare businesses, includes the definition and purposes of cost accounting, cost accounting system, and cost determination methods.

Learning Outcomes

Having theoretical and practical knowledge about economics, business administration, accounting, law, finance, finance and management science sufficient to comprehend, evaluate and direct the functioning of the health system.
To have knowledge about interpreting the components of national and international health systems and health policies.
To know the sub-departments of health system organization and the employees in these departments, to have knowledge about the duties, authorities and responsibilities of the employees.
To have knowledge about social, environmental and behavioral factors that are related to the improvement of community and individual health.
To improve his knowledge and skills in the management of health institutions, management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies, health insurance, etc. To gain application skills in their fields.
Gaining the ability to use scientific methods and techniques in critical and creative thinking, decision-making and problem-solving in problems arising in the process of health care management.
To gain the ability to analyze, evaluate and interpret data related to the field of health management.
Developing strategies and suggestions on the management of health institutions and services.
Multi-faceted examination and evaluation of developments related to the management of healthcare institutions using scientific methods and techniques.
To show leadership and leadership characteristics in line with the goals of the institution by evaluating the personality, culture and behavioral characteristics of employees in health institutions.
Demonstrate the ability to take responsibility individually and as a team member to solve problems encountered in healthcare management practices.
On the basis of lifelong learning philosophy, to gain the ability to constantly renew oneself by determining learning needs, to follow current developments in science and technology in multidisciplinary and interdisciplinary fields.
To acquire a foreign language that will follow the basic and professional developments in the field.
To have the competence of using the correct and proper grammar and terminology used in health institutions in written and verbal communication.
Sharing their thoughts and solution suggestions on issues related to the management of health institutions in written and verbal form with the relevant parties inside and outside the institution.
To gain the ability to use information and communication technologies, equipment such as photography and video in professional field, media and social media for the purpose and desired result.
To gain the awareness of social responsibility and to be able to demonstrate their knowledge on this subject with practice in the field.
Reflecting the management philosophy and management functions in management practices in accordance with each unit.
As an individual, his appearance is an example to the institution with his positive attitude and behavior; being open to continuous improvement and change.
To be sensitive to general health problems in the country or the world, to interpret and evaluate solutions.
To act in accordance with the legal regulations related to the field and social, scientific and professional ethical principles.
Gaining the ability to conduct multidisciplinary teamwork effectively, efficiently and in line with ethical principles.
The ability to use health resources correctly by increasing the health literacy level of the society.

Weekly Course Subjects

1	Cost Definitions and Concepts
2	Cost Definitions and Concepts
3	Cost Accounting and Its Place in Business
4	Classification of Expenses
5	Cost Methods
6	Cost Elements and Management in Health Institutions
7	Recording Expenses
8	Midterm
9	First Distribution of Expenses
10	Second Distribution of Expenses
11	Using Cost Information in Decision Making
12	Cost Volume Profit Relationship
13	Cost Volume Profit Relationship
14	Repetition of topics

Resources

Ali ILDIR, Sağlık İşletmelerinde Maliyet Analizi ve Performans Yönetimi, Seçkin Yayıncılık, Ocak 2008
Mircan Yıldız Tokatlıoğlu, Fayda Maliyet Analizi, Alfa Aktüel Yayınları
Larry M. Walther ,Christopher J. Skousen, Managerial and Cost Accounting,

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CLASS 2

CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

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