GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ADVANCED COST ACCOUNTING IN HEALTH CARE/2230008
Course Title: ADVANCED COST ACCOUNTING IN HEALTH CARE
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc. Prof. 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 expenditures and 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
  Explanation and Discussion
 -- 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 expenditures (from the view of function, type, expenditure destination, uploading to product and services and uploading to expenditu
4. Week  Classification of the expenditures from the view of relationship between activity volume
5. Week  Raw material and supplies expenditures at Healthcare Organizations
6. Week  Worker wages and expenditures at Healthcare Organizations (Doctor and Health Personnel and Other Personnel wages and expenditures)
7. Week  General Production Expenditures at Healhcare 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  Constituting Cost Accounting System at Healthcare Organizations and Phase Costing method and implementations
13. Week  Job order costing method and implementations
14. Week  Cost methods according to their scope
15. Week  Activity based costing method at Healthcare Organizations and implementations
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Mevlüt Karakaya, Cost Accounting, 3. Edition, Ankara, 2007. Büyükmirza, Kamil H., Cost and Management Accounting, Gazi Publishers, 14. Edition, Ankara, 2010 Akdoğan, Nalan, Uniform Accounting System Cost Accounting Practices, Gazi Publishers, 8. Publishers, Ankara, 2006. Gündüz, Ekergil and Karagül, Cost Management in Health Care Institutions, Anadolu Üniversity Publication No: 1916, Eskişehir, November 2011. Özgülbaş and Tarcan, Cost Management in Health Care Institutions, , Anadolu Üniversity Publication No: 2865, Eskişehir, January 2013.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  presentation, invention, investigation
 -- WORK PLACEMENT(S)
  -
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
20
 Assignment
1
20
 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
14
3
42
 Practising Hours of Course Per Week
14
3
42
 Reading
0
 Searching in Internet and Library
14
3
42
 Designing and Applying Materials
0
 Preparing Reports
2
5
10
 Preparing Presentation
2
3
6
 Presentation
1
1
1
 Mid-Term and Studying for Mid-Term
1
20
20
 Final and Studying for Final
1
25
25
 Other
0
 TOTAL WORKLOAD: 
188
 TOTAL WORKLOAD / 25: 
7.52
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1In addition to knowledge about advanced research methods and techniques, employment of these methods and techniques are learned.X
2Skills are gained so that taking responsibility for solving problems about healthcare management scope in the complex and unpredicted situations such as crises and conflicts.X
3Fundamental concepts and basic functions of healthcare management is comprehended in the master degree.X
4Career development programs for staff who works on healthcare management activities and projects as an inferior position are planned and managed.X
5Accurate project methods are chosen and applied for enhancing project planning effectiveness.X
6Competency of generation innovative and creative ideas and also transformation of these ideas to real be gained.X
7A research which needs specialization on healthcare management and related disciplines can be individually or cooperatively as a member of a team conducted.X
8Skills on accession, assessment and application of current literature related to healthcare management are acquired.X
9Skills on chasing current developments related to healthcare management and skills on seeing, understanding, interpreting and creative idea generation in the terms of societal transformation is acquired.X
10Quantitative studies such as statistical and economical analyses used for administrative decisions can be conducted, also acting ethical and obeying societal, cultural, scientific codes during the collection, interpretation, application and communication of data/ knowledge are gained.X
11Skills on comprehension of fundamental components of health systems, health plans and politics in both Turkey and the world; recognition of leading actors in health system; assessment of health sector in the perspective of economical and financial dimensions; benchmarking different health systems are acquired.X
12Comprehension, assessment and implementation skills on basic management functions such as planning, organizing, coordinating, commanding and controlling are acquired.X
13Knowledge about healthcare management are communicated by means of using various materials and devices if necessary by talking at least one foreign language.X