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Course Description

CourseCodeSemesterT+P (Hour)CreditECTS
COST ACCOUNTING in HEALTH MANAGEMENTSAY2225750Spring Semester2+024
Course Program

Pazartesi 12:00-12:45

Pazartesi 12:45-13:30

Prerequisites Courses
Recommended Elective Courses
Language of CourseTurkish
Course LevelFirst Cycle (Bachelor's Degree)
Course TypeRequired
Course CoordinatorProf.Dr. Yeter USLU
Name of Lecturer(s)Assist.Prof. Selman DURAN
Assistant(s)Res. Ass. Yaşar Gökalp
AimTo 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 ContentThis 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 KazanımlarıTeaching MethodsAssessment Methods
At the end of this course, the student;
1.Comprehend the relation between healthcare management and cost accounting.16, 9A
5.Discuss the methods of cost accounting in healthcare organizations and inventory evaluation methods.16, 9A
6.Use general cost methods, exemplifies standard cost, stage cost, and order cost.16, 9A
7.Use inventory evaluation methods.16, 9A
8.Comprehend changes and differences in cost according to inventory methods.16, 9A
15.Prepare the reports for distribution of expenditures, investment costs, service costs, and budgeting in healthcare organizations.16, 9A, E
18.Plan the investment costs and evaluate and do the accounting for investment decision-making process.16, 9A
19.It determines the total and unit cost of the health service produced. 16, 9A
20.Predict budgeting and costs.16, 9A
21.Calculate break-even-point analysis and efficiency analysis.16, 9A
2. Explain the fundamentals of cost accounting16, 9A
3. Recognize cost accounts in the uniform chart of accounts, knows 7/A and 7/B options, and interprets the accounting system.16, 9A
4 Classify the drivers of cost in healthcare organizations.16, 9A
9. Separate costs of the first item and material, physician and other staff labor and service production cost in health care enterprises. 16, 9A
10. Discuss the location and distribution of initial material and material costs within service production costs. 16, 9A
11. Doctor and staff calculate labor costs, overtime. 16, 9A
12. Indicates services received from outside. 16, 9A
13. The overall service discloses the costs incurred within the production cost. 16, 9A
14. Makes the process and calculation of formation. 16, 9A
16. Separate and distribute the expenses and do the accounting of these expenditures. 16, 9A
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, 9A
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, 9A
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, 9A
Teaching Methods:16: Question - Answer Technique, 9: Lecture Method
Assessment Methods:A: Traditional Written Exam, E: Homework

Course Outline

OrderSubjectsPreliminary Work
1The definition of health business, types, classification, shaping and operation of services. Relation between healthcare management and cost accountingPreparing the related topic from the course book
2Cost accounting and basic conceptsPreparing the related topic from the course book
3Cost accounts in uniform chart of accounts: 7 / A and 7 / B optionsPreparing the related topic from the course book
4Classification of costs by business functions and expenditure typesPreparing the related topic from the course book
5Overall costs and operating elements for health, cost calculation methods in businessPreparing the related topic from the course book
6Cost calculation types: LIFO Method, FIFO Method, Average Cost, and other methodsPreparing the related topic from the course book
7Costing Methods: Standard, stage, order records, and other methods, total and unit costsPreparing the related topic from the course book
8First Material Costs in health business - activity-based costingPreparing the related topic from the course book
9Labor Cost Calculation Methods in Health business: Doctors and other medical Staff Costs and Other CostsPreparing the related topic from the course book
10General Service Production costs in the health business, calculation methodsPreparing the related topic from the course book
11The allocation of operational costs by expenditure centers: investment costs accounting functionsPreparing the related topic from the course book
12Differences between calculating service cost for healthcare organizations, service organizations, and manufacturing and industrial organizationsPreparing the related topic from the course book
13Budgeting and the use of cost information in decision-making in health business - Cost ManagementPreparing the related topic from the course book
14Budget cost analysis in health care business: Break-Even Point and Efficiency AnalysisPreparing 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
NoProgram QualificationContribution Level
12345
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 LevelAbsolute Evaluation
Rate of Midterm Exam to Success 40
Rate of Final Exam to Success 60
Total 100
ECTS / Workload Table
ActivitiesNumber ofDuration(Hour)Total Workload(Hour)
Course Hours14228
Guided Problem Solving4832
Resolution of Homework Problems and Submission as a Report000
Term Project000
Presentation of Project / Seminar000
Quiz000
Midterm Exam11616
General Exam13232
Performance Task, Maintenance Plan000
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

CourseCodeSemesterT+P (Hour)CreditECTS
COST ACCOUNTING in HEALTH MANAGEMENTSAY2225750Spring Semester2+024
Course Program

Pazartesi 12:00-12:45

Pazartesi 12:45-13:30

Prerequisites Courses
Recommended Elective Courses
Language of CourseTurkish
Course LevelFirst Cycle (Bachelor's Degree)
Course TypeRequired
Course CoordinatorProf.Dr. Yeter USLU
Name of Lecturer(s)Assist.Prof. Selman DURAN
Assistant(s)Res. Ass. Yaşar Gökalp
AimTo 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 ContentThis 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 KazanımlarıTeaching MethodsAssessment Methods
At the end of this course, the student;
1.Comprehend the relation between healthcare management and cost accounting.16, 9A
5.Discuss the methods of cost accounting in healthcare organizations and inventory evaluation methods.16, 9A
6.Use general cost methods, exemplifies standard cost, stage cost, and order cost.16, 9A
7.Use inventory evaluation methods.16, 9A
8.Comprehend changes and differences in cost according to inventory methods.16, 9A
15.Prepare the reports for distribution of expenditures, investment costs, service costs, and budgeting in healthcare organizations.16, 9A, E
18.Plan the investment costs and evaluate and do the accounting for investment decision-making process.16, 9A
19.It determines the total and unit cost of the health service produced. 16, 9A
20.Predict budgeting and costs.16, 9A
21.Calculate break-even-point analysis and efficiency analysis.16, 9A
2. Explain the fundamentals of cost accounting16, 9A
3. Recognize cost accounts in the uniform chart of accounts, knows 7/A and 7/B options, and interprets the accounting system.16, 9A
4 Classify the drivers of cost in healthcare organizations.16, 9A
9. Separate costs of the first item and material, physician and other staff labor and service production cost in health care enterprises. 16, 9A
10. Discuss the location and distribution of initial material and material costs within service production costs. 16, 9A
11. Doctor and staff calculate labor costs, overtime. 16, 9A
12. Indicates services received from outside. 16, 9A
13. The overall service discloses the costs incurred within the production cost. 16, 9A
14. Makes the process and calculation of formation. 16, 9A
16. Separate and distribute the expenses and do the accounting of these expenditures. 16, 9A
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, 9A
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, 9A
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, 9A
Teaching Methods:16: Question - Answer Technique, 9: Lecture Method
Assessment Methods:A: Traditional Written Exam, E: Homework

Course Outline

OrderSubjectsPreliminary Work
1The definition of health business, types, classification, shaping and operation of services. Relation between healthcare management and cost accountingPreparing the related topic from the course book
2Cost accounting and basic conceptsPreparing the related topic from the course book
3Cost accounts in uniform chart of accounts: 7 / A and 7 / B optionsPreparing the related topic from the course book
4Classification of costs by business functions and expenditure typesPreparing the related topic from the course book
5Overall costs and operating elements for health, cost calculation methods in businessPreparing the related topic from the course book
6Cost calculation types: LIFO Method, FIFO Method, Average Cost, and other methodsPreparing the related topic from the course book
7Costing Methods: Standard, stage, order records, and other methods, total and unit costsPreparing the related topic from the course book
8First Material Costs in health business - activity-based costingPreparing the related topic from the course book
9Labor Cost Calculation Methods in Health business: Doctors and other medical Staff Costs and Other CostsPreparing the related topic from the course book
10General Service Production costs in the health business, calculation methodsPreparing the related topic from the course book
11The allocation of operational costs by expenditure centers: investment costs accounting functionsPreparing the related topic from the course book
12Differences between calculating service cost for healthcare organizations, service organizations, and manufacturing and industrial organizationsPreparing the related topic from the course book
13Budgeting and the use of cost information in decision-making in health business - Cost ManagementPreparing the related topic from the course book
14Budget cost analysis in health care business: Break-Even Point and Efficiency AnalysisPreparing 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
NoProgram QualificationContribution Level
12345
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 LevelAbsolute Evaluation
Rate of Midterm Exam to Success 40
Rate of Final Exam to Success 60
Total 100

Numerical Data

Student Success

Ekleme Tarihi: 04/11/2023 - 15:39Son Güncelleme Tarihi: 04/11/2023 - 15:43