Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| COST ACCOUNTING in HEALTH MANAGEMENT | - | Spring Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Required |
| Course Coordinator | Prof.Dr. Yeter USLU |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | Res. Ass. Yaşar Gökalp |
| Aim | To teach the establishment of cost accounting in healthcare organizations, employment of accounting techniques, establishment goals and stages of service cost system, components of cost, and cost accounting methods; and to help the students acquire knowledge and skills about employment of these in hospitals. |
| Course Content | This course contains; The definition of health business, types, classification, shaping and operation of services. Relation between healthcare management and cost accounting,Cost accounting and basic concepts,Cost accounts in uniform chart of accounts: 7 / A and 7 / B options,Classification of costs by business functions and expenditure types,Overall costs and operating elements for health, cost calculation methods in business,Cost calculation types: LIFO Method, FIFO Method, Average Cost, and other methods,Costing Methods: Standard, stage, order records, and other methods, total and unit costs,First Material Costs in health business - activity-based costing,Labor Cost Calculation Methods in Health business: Doctors and other medical Staff Costs and Other Costs,General Service Production costs in the health business, calculation methods,The allocation of operational costs by expenditure centers: investment costs accounting functions,Differences between calculating service cost for healthcare organizations, service organizations, and manufacturing and industrial organizations,Budgeting and the use of cost information in decision-making in health business - Cost Management,Budget cost analysis in health care business: Break-Even Point and Efficiency Analysis. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| At the end of this course, the student; | ||
| 1.Comprehend the relation between healthcare management and cost accounting. | 16, 9 | A |
| 5.Discuss the methods of cost accounting in healthcare organizations and inventory evaluation methods. | 16, 9 | A |
| 6.Use general cost methods, exemplifies standard cost, stage cost, and order cost. | 16, 9 | A |
| 7.Use inventory evaluation methods. | 16, 9 | A |
| 8.Comprehend changes and differences in cost according to inventory methods. | 16, 9 | A |
| 15.Prepare the reports for distribution of expenditures, investment costs, service costs, and budgeting in healthcare organizations. | 16, 9 | A, E |
| 18.Plan the investment costs and evaluate and do the accounting for investment decision-making process. | 16, 9 | A |
| 19.It determines the total and unit cost of the health service produced. | 16, 9 | A |
| 20.Predict budgeting and costs. | 16, 9 | A |
| 21.Calculate break-even-point analysis and efficiency analysis. | 16, 9 | A |
| 2. Explain the fundamentals of cost accounting | 16, 9 | A |
| 3. Recognize cost accounts in the uniform chart of accounts, knows 7/A and 7/B options, and interprets the accounting system. | 16, 9 | A |
| 4 Classify the drivers of cost in healthcare organizations. | 16, 9 | A |
| 9. Separate costs of the first item and material, physician and other staff labor and service production cost in health care enterprises. | 16, 9 | A |
| 10. Discuss the location and distribution of initial material and material costs within service production costs. | 16, 9 | A |
| 11. Doctor and staff calculate labor costs, overtime. | 16, 9 | A |
| 12. Indicates services received from outside. | 16, 9 | A |
| 13. The overall service discloses the costs incurred within the production cost. | 16, 9 | A |
| 14. Makes the process and calculation of formation. | 16, 9 | A |
| 16. Separate and distribute the expenses and do the accounting of these expenditures. | 16, 9 | A |
| 17. Collects financial information in the preparation of the expense budget of the health institution and directs the given pricing policies obtained as a result of distributions. | 16, 9 | A |
| 22. With the option of 7 / A, expenses are recorded according to the expense types and they are followed up with the help of auxiliary books according to the functions of business. | 16, 9 | A |
| 23. With the option of 7 / A, expenses are recorded on the basis of business functions and follow the expense types with help of auxiliary books. | 16, 9 | A |
| Teaching Methods: | 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | The definition of health business, types, classification, shaping and operation of services. Relation between healthcare management and cost accounting | Preparing the related topic from the course book |
| 2 | Cost accounting and basic concepts | Preparing the related topic from the course book |
| 3 | Cost accounts in uniform chart of accounts: 7 / A and 7 / B options | Preparing the related topic from the course book |
| 4 | Classification of costs by business functions and expenditure types | Preparing the related topic from the course book |
| 5 | Overall costs and operating elements for health, cost calculation methods in business | Preparing the related topic from the course book |
| 6 | Cost calculation types: LIFO Method, FIFO Method, Average Cost, and other methods | Preparing the related topic from the course book |
| 7 | Costing Methods: Standard, stage, order records, and other methods, total and unit costs | Preparing the related topic from the course book |
| 8 | First Material Costs in health business - activity-based costing | Preparing the related topic from the course book |
| 9 | Labor Cost Calculation Methods in Health business: Doctors and other medical Staff Costs and Other Costs | Preparing the related topic from the course book |
| 10 | General Service Production costs in the health business, calculation methods | Preparing the related topic from the course book |
| 11 | The allocation of operational costs by expenditure centers: investment costs accounting functions | Preparing the related topic from the course book |
| 12 | Differences between calculating service cost for healthcare organizations, service organizations, and manufacturing and industrial organizations | Preparing the related topic from the course book |
| 13 | Budgeting and the use of cost information in decision-making in health business - Cost Management | Preparing the related topic from the course book |
| 14 | Budget cost analysis in health care business: Break-Even Point and Efficiency Analysis | Preparing the related topic from the course book |
| Resources |
| Lecture Notes |
| İbrahim Lazol, Maliyet Muhasebesi, Ekin Yayınları, 4. baskı. Nalan Akdoğan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Ankara Serbest Muhasebeci Mali Müşavirler Odası Yayını. |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PQ-1. Learns the national health conditions and the development, implementation and performance evaluation of appropriate health policies, as well as the theoretical and practical knowledge of organization and management of the health sector. | X | |||||
| 2 | PQ-2. Uses theoretical and practical knowledge on business world and management with a critical approach to plan, organize and lead health and health service providers at national and international level. | X | |||||
| 3 | PQ-3. Identifies the relevant job roles in subdivisions of health system organizations and learns about their duties and responsibilities. | X | |||||
| 4 | PQ-4. Knows the social, environmental and behavioral factors related to the development of public and individual health. | X | |||||
| 5 | PQ-5. Applies the knowledge and skills on management of health institutions to manage the functions such as management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies. | X | |||||
| 6 | PQ-6. Analyzes the information on health management scientifically and interprets their results, creates innovative, ethical, socially responsible and sustainable solutions, by using quantitative, qualitative techniques and digital technology innovatively for problem solving and exploiting opportunities in health management. | X | |||||
| 7 | PQ-7. Decide independently and demonstrates leadership qualities in identifying health management problems, develops proposals for solutions, applies them effectively and efficiently and assesses outcomes. | X | |||||
| 8 | PQ-8. Takes responsibility as an individual and/or team member to solve the problems encountered in managing health institutions. | X | |||||
| 9 | PQ-9. Evaluates the personality, culture and behavioral characteristics of the health institutions’ employees and directs them towards the aims of the institution. | X | |||||
| 10 | PQ-10. Decides on and applies different ways of accessing information. | X | |||||
| 11 | PQ-11. Continuously develops their professional knowledge and skills; open to change, innovation, entrepreneurship and lifelong learning. | X | |||||
| 12 | PQ-12. Shares the views and suggestions on health management issues in writing and orally with stakeholders and communicates effectively with colleagues using an English level of at least European Language Portfolio B1 General. | X | |||||
| 13 | PQ-13. Solves problems using effective communication methods, has the ability to use the language in written and oral communication in a correct and proper manner using the terminology of health institutions. | X | |||||
| 14 | PQ-14. Uses information and communication technologies and computer software at least at the European Computer Use License level. | X | |||||
| 15 | PQ-15. Yönetim felsefesini ve yönetimin fonksiyonlarını her bir birime uygun olacak biçimde yönetim uygulamalarına yansıtır. | X | |||||
| 16 | PQ-16. Birey olarak dış görünüm olumlu tutum ve davranışlarıyla kuruma örnek olur; sürekli gelişme ve değişime açıktır. | X | |||||
| 17 | PQ-17. Sağlık yönetimi ile ilgili hukuki düzenlemeler ile toplumsal, bilimsel, mesleki etik ilkelere uygun, ülke ya da dünya genelinde genel sağlık sorunlarına duyarlı davranır, çözüm önerilerini yorumlar ve değerlendirir. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 20 | |
| Rate of Final Exam to Success | 80 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 2 | 28 | |||
| Guided Problem Solving | 4 | 8 | 32 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 16 | 16 | |||
| General Exam | 1 | 32 | 32 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 108 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(108/30) | 4 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| COST ACCOUNTING in HEALTH MANAGEMENT | - | Spring Semester | 2+0 | 2 | 4 |
| Course Program |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | Turkish |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Required |
| Course Coordinator | Prof.Dr. Yeter USLU |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | Res. Ass. Yaşar Gökalp |
| Aim | To teach the establishment of cost accounting in healthcare organizations, employment of accounting techniques, establishment goals and stages of service cost system, components of cost, and cost accounting methods; and to help the students acquire knowledge and skills about employment of these in hospitals. |
| Course Content | This course contains; The definition of health business, types, classification, shaping and operation of services. Relation between healthcare management and cost accounting,Cost accounting and basic concepts,Cost accounts in uniform chart of accounts: 7 / A and 7 / B options,Classification of costs by business functions and expenditure types,Overall costs and operating elements for health, cost calculation methods in business,Cost calculation types: LIFO Method, FIFO Method, Average Cost, and other methods,Costing Methods: Standard, stage, order records, and other methods, total and unit costs,First Material Costs in health business - activity-based costing,Labor Cost Calculation Methods in Health business: Doctors and other medical Staff Costs and Other Costs,General Service Production costs in the health business, calculation methods,The allocation of operational costs by expenditure centers: investment costs accounting functions,Differences between calculating service cost for healthcare organizations, service organizations, and manufacturing and industrial organizations,Budgeting and the use of cost information in decision-making in health business - Cost Management,Budget cost analysis in health care business: Break-Even Point and Efficiency Analysis. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| At the end of this course, the student; | ||
| 1.Comprehend the relation between healthcare management and cost accounting. | 16, 9 | A |
| 5.Discuss the methods of cost accounting in healthcare organizations and inventory evaluation methods. | 16, 9 | A |
| 6.Use general cost methods, exemplifies standard cost, stage cost, and order cost. | 16, 9 | A |
| 7.Use inventory evaluation methods. | 16, 9 | A |
| 8.Comprehend changes and differences in cost according to inventory methods. | 16, 9 | A |
| 15.Prepare the reports for distribution of expenditures, investment costs, service costs, and budgeting in healthcare organizations. | 16, 9 | A, E |
| 18.Plan the investment costs and evaluate and do the accounting for investment decision-making process. | 16, 9 | A |
| 19.It determines the total and unit cost of the health service produced. | 16, 9 | A |
| 20.Predict budgeting and costs. | 16, 9 | A |
| 21.Calculate break-even-point analysis and efficiency analysis. | 16, 9 | A |
| 2. Explain the fundamentals of cost accounting | 16, 9 | A |
| 3. Recognize cost accounts in the uniform chart of accounts, knows 7/A and 7/B options, and interprets the accounting system. | 16, 9 | A |
| 4 Classify the drivers of cost in healthcare organizations. | 16, 9 | A |
| 9. Separate costs of the first item and material, physician and other staff labor and service production cost in health care enterprises. | 16, 9 | A |
| 10. Discuss the location and distribution of initial material and material costs within service production costs. | 16, 9 | A |
| 11. Doctor and staff calculate labor costs, overtime. | 16, 9 | A |
| 12. Indicates services received from outside. | 16, 9 | A |
| 13. The overall service discloses the costs incurred within the production cost. | 16, 9 | A |
| 14. Makes the process and calculation of formation. | 16, 9 | A |
| 16. Separate and distribute the expenses and do the accounting of these expenditures. | 16, 9 | A |
| 17. Collects financial information in the preparation of the expense budget of the health institution and directs the given pricing policies obtained as a result of distributions. | 16, 9 | A |
| 22. With the option of 7 / A, expenses are recorded according to the expense types and they are followed up with the help of auxiliary books according to the functions of business. | 16, 9 | A |
| 23. With the option of 7 / A, expenses are recorded on the basis of business functions and follow the expense types with help of auxiliary books. | 16, 9 | A |
| Teaching Methods: | 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam, E: Homework |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | The definition of health business, types, classification, shaping and operation of services. Relation between healthcare management and cost accounting | Preparing the related topic from the course book |
| 2 | Cost accounting and basic concepts | Preparing the related topic from the course book |
| 3 | Cost accounts in uniform chart of accounts: 7 / A and 7 / B options | Preparing the related topic from the course book |
| 4 | Classification of costs by business functions and expenditure types | Preparing the related topic from the course book |
| 5 | Overall costs and operating elements for health, cost calculation methods in business | Preparing the related topic from the course book |
| 6 | Cost calculation types: LIFO Method, FIFO Method, Average Cost, and other methods | Preparing the related topic from the course book |
| 7 | Costing Methods: Standard, stage, order records, and other methods, total and unit costs | Preparing the related topic from the course book |
| 8 | First Material Costs in health business - activity-based costing | Preparing the related topic from the course book |
| 9 | Labor Cost Calculation Methods in Health business: Doctors and other medical Staff Costs and Other Costs | Preparing the related topic from the course book |
| 10 | General Service Production costs in the health business, calculation methods | Preparing the related topic from the course book |
| 11 | The allocation of operational costs by expenditure centers: investment costs accounting functions | Preparing the related topic from the course book |
| 12 | Differences between calculating service cost for healthcare organizations, service organizations, and manufacturing and industrial organizations | Preparing the related topic from the course book |
| 13 | Budgeting and the use of cost information in decision-making in health business - Cost Management | Preparing the related topic from the course book |
| 14 | Budget cost analysis in health care business: Break-Even Point and Efficiency Analysis | Preparing the related topic from the course book |
| Resources |
| Lecture Notes |
| İbrahim Lazol, Maliyet Muhasebesi, Ekin Yayınları, 4. baskı. Nalan Akdoğan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Ankara Serbest Muhasebeci Mali Müşavirler Odası Yayını. |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PQ-1. Learns the national health conditions and the development, implementation and performance evaluation of appropriate health policies, as well as the theoretical and practical knowledge of organization and management of the health sector. | X | |||||
| 2 | PQ-2. Uses theoretical and practical knowledge on business world and management with a critical approach to plan, organize and lead health and health service providers at national and international level. | X | |||||
| 3 | PQ-3. Identifies the relevant job roles in subdivisions of health system organizations and learns about their duties and responsibilities. | X | |||||
| 4 | PQ-4. Knows the social, environmental and behavioral factors related to the development of public and individual health. | X | |||||
| 5 | PQ-5. Applies the knowledge and skills on management of health institutions to manage the functions such as management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies. | X | |||||
| 6 | PQ-6. Analyzes the information on health management scientifically and interprets their results, creates innovative, ethical, socially responsible and sustainable solutions, by using quantitative, qualitative techniques and digital technology innovatively for problem solving and exploiting opportunities in health management. | X | |||||
| 7 | PQ-7. Decide independently and demonstrates leadership qualities in identifying health management problems, develops proposals for solutions, applies them effectively and efficiently and assesses outcomes. | X | |||||
| 8 | PQ-8. Takes responsibility as an individual and/or team member to solve the problems encountered in managing health institutions. | X | |||||
| 9 | PQ-9. Evaluates the personality, culture and behavioral characteristics of the health institutions’ employees and directs them towards the aims of the institution. | X | |||||
| 10 | PQ-10. Decides on and applies different ways of accessing information. | X | |||||
| 11 | PQ-11. Continuously develops their professional knowledge and skills; open to change, innovation, entrepreneurship and lifelong learning. | X | |||||
| 12 | PQ-12. Shares the views and suggestions on health management issues in writing and orally with stakeholders and communicates effectively with colleagues using an English level of at least European Language Portfolio B1 General. | X | |||||
| 13 | PQ-13. Solves problems using effective communication methods, has the ability to use the language in written and oral communication in a correct and proper manner using the terminology of health institutions. | X | |||||
| 14 | PQ-14. Uses information and communication technologies and computer software at least at the European Computer Use License level. | X | |||||
| 15 | PQ-15. Yönetim felsefesini ve yönetimin fonksiyonlarını her bir birime uygun olacak biçimde yönetim uygulamalarına yansıtır. | X | |||||
| 16 | PQ-16. Birey olarak dış görünüm olumlu tutum ve davranışlarıyla kuruma örnek olur; sürekli gelişme ve değişime açıktır. | X | |||||
| 17 | PQ-17. Sağlık yönetimi ile ilgili hukuki düzenlemeler ile toplumsal, bilimsel, mesleki etik ilkelere uygun, ülke ya da dünya genelinde genel sağlık sorunlarına duyarlı davranır, çözüm önerilerini yorumlar ve değerlendirir. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 20 | |
| Rate of Final Exam to Success | 80 | |
| Total | 100 | |