GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
COST ACCOUNTING IN HEALTH ORGANIZATIONS/SAKI201
Course Title: COST ACCOUNTING IN HEALTH ORGANIZATIONS
Credits 3 ECTS 6
Semester 3 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. Dr. Seyhan ÇİL KOÇYİĞİT
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/seyhanc
 -- EMAIL(S) OF LECTURER(S)
  seyhanc@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Defines the concepts about cost accounting
Knows and applies types and properties of expenditure, recording and calculating methods.
Knows and applies the functioning of cost accounts and recording system
Knows and applies the cost methods
Knows the current approaches of cost accounting
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  General Accounting
 --COURSE CONTENT
1. Week  Definition of cost accounting, Purposes of cost accounting, Position of cost accounting in accounting system
2. Week  Cost, expenditure, loss, spending, revenue concepts and relationship between eachother
3. Week  Classification of the expenditures (from the view of function, type, expenditure destinations, uploading to product and service and uploading to expen
4. Week  Classification of the expenditures from the view of relation with activity volume.
5. Week  Raw materials and supplies expenditures at Healthcare Organizations
6. Week  Workers Wages and Expenditures at Healthcare Organizations (Doctor and Health Personnel and Other Personnel Wages and Expenditures)
7. Week  General production expenditures at Healthcare Organizations
8. Week  MIDTERM
9. Week  I. Distribution of expenditures
10. Week  II. Distribution of expenditures and second distribution methods
11. Week  III. Distribution of expenditures (Determining unit costs)
12. Week  Constitution of cost accounting system at Healhcare Organizations
13. Week  Phase costing method and implementations
14. Week  Job order costing method and implementations
15. Week  Cost methods according to their contents (copmlete, normal, variable and primal cost models) and their implementations
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Mevlüt Karakaya, Cost Accounting, 3. Edition, Ankara, 2007. Büyükmirza, Kamil H., Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 14. Baskı, Ankara, 2010 Akdoğan, Nalan, Tekdüzen Muhasebe Sisteminde Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, 8. Baskı, Ankara, 2006. Gündüz, Ekergil ve Karagül, Sağlık Kurumlarında Maliyet Yönetimi, Anadolu Üniversitesi Yayın No: 1916, Eskişehir, Kasım 2011. Özgülbaş ve Tarcan, Sağlık Kurumlarında Maliyet Yönetimi, Anadolu Üniversitesi Yayın No: 2865, Eskişehir, Ocak 2013.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  -
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
15
3
45
 Practising Hours of Course Per Week
0
 Reading
15
3
45
 Searching in Internet and Library
15
2
30
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
1
15
15
 Final and Studying for Final
1
20
20
 Other
0
 TOTAL WORKLOAD: 
155
 TOTAL WORKLOAD / 25: 
6.2
 ECTS: 
6
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Attaining teorical and practical professional expertise and skills in the ares of organization and management, finance, accounting, economics, marketing, law sciences, and healthcare sciences.X
2Gaining vocational qualitificatons in order to work in professions such as hospital manager, assistant specialist, health military officer at public institutions and organizations, private sector and the military.X
3Attaining sufficient knowledge about economics, business (management, organization, public relations, human resources, cost accounting, marketing, financial accounting), law and public finance to comprehend and assess economic, administrative mechanisms of hospitals, healthcare businesses and health system.X
4Recognizing the ethical, social and legal responsibilities of health management career.X
5Attaining skills at subjects related to Turkish and foreign language at academic life and working life, information technology and fundamental computer programmes.X
6Learning the basic concepts at the area of healthcare managerment in perspectives of global, local, regional and in particular Turkey.X
7With the aim of attaining adequate knowledge about the relationship between health and development level, health statue of public, indicators of health, defending and developing health; having skills of accessing written and visual soruces, and analyzing and interpretating legislation.X
8Communicating with other health professionals who have leader characteristics and gaining aptitude to team work.X
9Chasing current events and innovations about health management, forecasting social transformation, improving professional growth and attaining refreshment skill.X
10Attaining knowledge about public health, epidemiology, environment health, occupational safety and health with respect to medical terminology.X
11Making statistical, quantitative and economic analysis in manageial decision making and acting convenient to social, scientific, cultural and ethical values at obtainig data, commenting, implementing and disseminating of the results stages considering the area.X
12Comprehending basic contents of health systems in Turkey and all over the world, understanding health plans and politics, recognizing leading parties of health system, assessing health industry in economic and financial aspects and benchmarking different health systems.X
13Learning, analyzing and implementing basic administrative functions as planning, organizing, executing, coordinating and controlling at healthcare organizations.X