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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
SAKI 206COST MANAGEMENT OF HEALTH INSTITUTIONS 3 + 04th Semester4

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective This course aims to provide an understanding of advanced cost topics and principles from a manager's perspective and its related terminology, as well as developing competence on analyzing cost-related problems and offering solutions.
Course Content Cost Terms and Concepts, Cost Accounting in Business, Classification of Expenses, Cost Methods, Cost Items and Management in Healthcare Organizations, Recording of Costs, First Allocation of Costs, Second Allocation of Costs, Using Cost Information in Decision Making, Cost Volume Profit Analysis.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Student will be able to understand the fundamental concepts of cost accounting
2Student will be able to identify raw material and supplies cost, labor cost and production cost.
3Student will be able to distribute cost through various methods.
4Student will be able to define and implement cost calculation systems in regard to the scope of costs.
5Student will be able to decide on and establish cost systems that are convenient for the structure of the establishment.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10
LO 0012 22      
LO 0022 22      
LO 0032 22      
LO 0042 22      
LO 0052 22      
Sub Total10 1010      
Contribution2022000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms122
Final examination144
Total Work Load

ECTS Credit of the Course






104

4
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1İSMAİL BİÇER
Details 2022-2023 Spring1İSMAİL BİÇER
Details 2021-2022 Spring1İSMAİL BİÇER
Details 2020-2021 Spring1SAMURAY KARACA
Details 2019-2020 Spring1SAMURAY KARACA
Details 2018-2019 Spring2SAMURAY KARACA
Details 2017-2018 Spring2SAMURAY KARACA
Details 2016-2017 Spring2SAMURAY KARACA


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
SAKI 206 COST MANAGEMENT OF HEALTH INSTITUTIONS 3 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer İSMAİL BİÇER ibicer@pau.edu.tr ÇMYO A0004 %70
Goals This course aims to provide an understanding of advanced cost topics and principles from a manager's perspective and its related terminology, as well as developing competence on analyzing cost-related problems and offering solutions.
Content Cost Terms and Concepts, Cost Accounting in Business, Classification of Expenses, Cost Methods, Cost Items and Management in Healthcare Organizations, Recording of Costs, First Allocation of Costs, Second Allocation of Costs, Using Cost Information in Decision Making, Cost Volume Profit Analysis.
Topics
WeeksTopics
1 An introduction to cost accounting.
2 Clssification of expenses.
3 In terms of the uniform cost account plan flow accounts(7/A).
4 Cost of Sales statement.
5 The first item of material cost expenses.
6 Labor cost expenses
7 General Pruduction Expenses Expenses of delivery Methods
8 The basis of phase cost method features.
9 Midterm Exam
10 The phase cost method exercises.
11 Order Cost Method and exercises
12 Full-Normal-Variable Cost Methods
13 Standart Cost Method
14 Exercises
Materials
Materials are not specified.
Resources
ResourcesResources Language
Büyükmirza, K. (2019). Maliyet ve Yönetim Muhasebesi: Tekdüzen’e Uygun Bir Sistem Yaklaşımı. Gazi Kitabevi.Türkçe
Akdoğan, Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 8. Baskı, Ankara, 2006.Türkçe
Young, D. W. (2014). Management accounting in health care organizations. Jossey-Bass Public Health. (3rd edition).English
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes