Health Management
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD202

Course Name:

Management Accounting

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Common Pool

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT

Course Assistants:

Course Objective and Content

Course Objectives:	The main purpose of the management accountant is to assist the business manager in making decisions in the business management. The management manager makes it easier to identify the steps to be taken in the planning and decision making process through management accounting.
Course Content:	Basic information about management accounting; cost behavior; profit planning; managerial decisions and profit planning; comparative applications of full and variable cost methods; liability accounting; cost center success evaluation; costs and managerial decisions; decision making applications among alternatives.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) • Explain the elements of cost and profit. • Identifies the standard costing method and designs budget for the enterprise. • Reports how business activities are planned. • Determines how accounting is used in internal audit work. • Improves the quality of decision making among alternative investment options.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Metodolojik stratejilerin geliştirilmesinde, öğrencilerin kendilerinin yapmalarını sağlamak ve bunların yürütülmesi ve bu dersin amaçlarına ulaşmak için sorumluluk almaları için öğretmenler ve öğrenciler arasında bir özgürlük ve karşılıklı anlaşma ortamında tartışmak en iyisidir.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Explain the scope of administrative accounting. • Identifies the place of managerial accounting in accounting. • Distinguish the differences between managerial accounting and general accounting.	Ders Hocasının notları
2)	• Cost interaction between quantity • Accounting cost • Operating expenses	Repeating the subjects described in the course.
3)	• Relationship between expense types and quantity • Operating expenses	Repeating the subjects described in the course.
4)	• Profitable elements • Areas of use of profit function • Dividend sales relationship	Repeating the subjects described in the course.
5)	• Profit planning and managerial decisions • Profit forecast • Break-even point	Repeating the subjects described in the course.
6)	• Full cost method • Full cost method analysis • Use of full cost method	Repeating the subjects described in the course.
7)	• Variable cost method • Fixed and variable production overheads • Direct labor and direct material costs	Repeating the subjects described in the course.
8)	• Practical comparison of full cost and variable cost methods.
9)	• Budget • Budget types • Budget preparation	Repeating the subjects described in the course.
10)	• Costs and Managerial Decisions.	Repeating the subjects described in the course.
11)	• Cost center success assessment.	Repeating the subjects described in the course.
12)	• Responsibility accounting • Responsibility accounting benefits and harms • Stages of responsibility accounting
13)	• Cost center success assessment • Responsibility centers and evaluation criteria • Profit centers	Topics covered in the course will be repeated
14)	• Costs and managerial decisions • Factors playing a role in the development of managerial accounting • Total quality Management
15)	Final Exam	Nothing
16)	Final Exam	nothing

Sources

Course Notes / Textbooks:	Ders Hocasının notları
References:	Ders hocasının kaynakları ve sunumları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2
Program Outcomes
1) Defines and interprets the concepts in the field of health and health management.
2) Can specify aim and objectives for organization/institution. Has the ability to transfer them to workers and collegues, to lead people at the workplace and to inspire team spirit.
3) Analyzes the relationship between organization/ institution’s stakeholders and competitors. Executes the related activities effectively.
4) Can evaluate the health legislation, laws and regulations based on these and the recent changes.Can prepare the contracts and present solutions related with them.
5) Has the ability to interpret, analyze, identify the problems and making propositions by using information about health management in her/his decisions, practice and behaviors.
6) Uses the adequate level of English in order to follow sectoral developments, make scientific research, communicate and to sustain business relationships with the second foreign language.
7) Uses the computer programs required by the field and information and communication technologies.
8) Can analyze public health problems, generate solutions according to the needs and accordingly create health education and communication programs.
9) Acts in accordance with the organization/institution, business, social and scientific ethical values. Has the awareness of cultural values and environmental protection, quality, occupational health and safety issues.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Defines and interprets the concepts in the field of health and health management.
2)	Can specify aim and objectives for organization/institution. Has the ability to transfer them to workers and collegues, to lead people at the workplace and to inspire team spirit.
3)	Analyzes the relationship between organization/ institution’s stakeholders and competitors. Executes the related activities effectively.
4)	Can evaluate the health legislation, laws and regulations based on these and the recent changes.Can prepare the contracts and present solutions related with them.
5)	Has the ability to interpret, analyze, identify the problems and making propositions by using information about health management in her/his decisions, practice and behaviors.
6)	Uses the adequate level of English in order to follow sectoral developments, make scientific research, communicate and to sustain business relationships with the second foreign language.
7)	Uses the computer programs required by the field and information and communication technologies.
8)	Can analyze public health problems, generate solutions according to the needs and accordingly create health education and communication programs.
9)	Acts in accordance with the organization/institution, business, social and scientific ethical values. Has the awareness of cultural values and environmental protection, quality, occupational health and safety issues.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Reading
Homework
Problem Solving

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	2	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171