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

General course introduction information

Course Code:

SAG326

Course Name:

Cost Accounting in Health

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	8

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. ERDİNÇ ÜNAL

Course Lecturer(s):

Assoc. Prof. ERDİNÇ ÜNAL
Assoc. Prof. HÜSEYİN MERT

Course Assistants:

Course Objective and Content

Course Objectives:	It is aimed to teach cost accounting information in health institutions, cost accounting registration methods in TDMP (7 / A and 7 / B options) and to report cost information.
Course Content:	- Definition of cost accounting, basic concepts, objectives, - Classification of cost elements, accounting - 1st and 2nd expense distribution methods in hospitals, - with unit cost calculation methods - Cost, volume, profit analysis.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Define the basic concepts of cost and cost analysis in health
2) Classify and explain the costs
2 - Skills
Cognitive - Practical
1) Demonstrates the methods of 1st and 2nd cost distribution and unit cost calculation in hospitals
2) Explain the use of cost accounting information in health institutions
3) Express the reporting of cost findings in hospitals with their own sentences
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Introduction, Syllabus	Syllabus
2)	Cost Accounting-General Accounting Concepts and Comparison	powerpoint presentation, related section in book
3)	Costs in Health Institutions	powerpoint presentation, related section in book
4)	First Materials and Material Costs	powerpoint presentation, related section in book
5)	Stock Valuation Methods	powerpoint presentation, related section in book
6)	Labor Costs	powerpoint presentation, related section in book
7)	General Service Costs	powerpoint presentation, related section in book
8)	Service Cost Systems	powerpoint presentation, related section in book
9)	midterm exam	all topics studied
10)	Cost Distributions in Healthcare Institutions	powerpoint presentation, related section in book
11)	Problem Solution	problems and solutions
12)	Determine Service Unit Costs	powerpoint presentation, related section in book, samples
13)	Cost, Volume, Profit Analysis	powerpoint presentation, related section in book
14)	Problem Solutions, Repeat	samples
15)	Final exam	All topics

Sources

Course Notes / Textbooks:	Doç.Dr. Kerim Banar (editör), Sağlık Kurumlarında Maliyet Yönetimi, Anadolu Üniversitesi Yayını No:1916.
References:	Yrd. Doç.Dr Ali Ildır, Sağlık İşletmelerinde Maliyet Analizi ve performans Yönetimi, Seçkin Yayıncılık, Ankara, 2008.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5
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

Expression
Lesson
Problem Solving
Q&A / Discussion

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
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	Duration (Hours)	Workload
Course Hours	15	3	45
Study Hours Out of Class	15	5	75
Presentations / Seminar	15	2	30
Homework Assignments	15	4	60
Quizzes	13	1	13
Midterms	1	1	1
Final	1	1	1
Total Workload			225