| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Learn the basic cost concepts
- Explain the importance and position of cost accounting in business
- Classify the expenses
- Calculate costs according to different cost methods
- Define the costs and classify the cost items in health care organizations
- Determine the methods used in cost allocation
- Make first allocation of expenses
- Make second step allocation according to step by step allocation
- Calculate the unit cost of health services
- Learn using of cost information in decision making
- Analysis Cost Volume Profit
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | There is no recommended optional programme component for this course. |
|---|
| Course Description | This course, which aims to inform students about cost accounting practices in health organizations, includes the definition and objectives of cost accounting, cost accounting system, cost determination methods. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Cost terms and concepts |
|
2nd Week |
Cost terms and concepts |
|
3rd Week |
Cost accounting in business |
|
4th Week |
Classification of expenses |
|
5th Week |
Cost methods |
|
6th Week |
Cost items and management in healthcare organizations |
|
7th Week |
Recording of costs |
|
8th Week |
Midterm exam |
|
9th Week |
First allocation of costs |
|
10th Week |
Second allocation of costs |
|
11th Week |
Using cost information in decision making |
|
12th Week |
Midterm exam |
|
13th Week |
Using cost information in decision making |
|
14th Week |
Cost Volume Profit Analysis |
|
15th Week |
Cost Volume Profit Analysis |
|
| Recommended or Required Reading | Nalan Akdoğan. Maliyet Muhasebesi Uygulamaları
Kamil Büyükmirza. Maliyet ve Yönetim Muhasebesi.
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Case Study
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Assignment |
1 |
10 |
| Quiz |
1 |
10 |
| Total(%) |
|
60 |
| Contribution of In-term Studies to Overall Grade(%) |
|
60 |
| Contribution of Final Examination to Overall Grade(%) |
|
40 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
1 |
5 |
5 |
| Individual or group work |
14 |
4 |
56 |
| Preparation for Final exam |
1 |
15 |
15 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
10 |
10 |
| Laboratory (including preparation) |
0 |
0 |
0 |
| Final exam |
1 |
2 |
2 |
| Homework |
1 |
6 |
6 |
| Quiz |
1 |
1 |
1 |
| Total Work Load | 139 |
| Total Work Load / 30 (h) | 4.63 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
