Lesson Detail
| Code | Name | Type | Year | Semester | ECTS |
| 704003082014 | Cost Accounting | Zorunlu | 3 | 6 | 5.00 |
Objectives of the Course
Teaching the methods and analysis of management of a large number of data located in accounting information systems to be used in making economic decisions in healthcare institutions.
Name of Lecturer(s)
Dr. Öğretim Üyesi Neşe ALGAN ÇAPRAZ
Learning Outcomes
| 1 | Analyzes significant costs for managerial decisions. |
| 2 | Develops the ability to organize and interpret cost reports. |
| 3 | Sağlık İşletmelerinde maliyet davranışlarını belirler ve maliyet tahmini yapar |
| 4 | Hizmet ve ürünler için maliyet-hacim-kar ilişkisini hesaplar |
| 5 | Sağlık hizmetlerinin temel düzeyde maliyetlerini hesaplar |
| 6 | Sağlık işletmelerinde yöneticilerin ihtiyacı olan maliyet bilgilerini hesaplar |
Mode of Delivery
Dr. Öğretim Üyesi Neşe ALGAN ÇAPRAZ
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Includes management accounting and management functions, accounting costs, opportunity costs, cost-volume-profit relationships, cost-volume-profit analysis, service cost quotation systems, budget implementation, revenue and expenditure management in health institutions.
Weekly Detailed Course Contents
| 1 | Managerial Accounting and Management Functions |
| 2 | Cost Concepts |
| 3 | Cost-Volume-Profit Analysis |
| 4 | Breakeven Analysis and Graphics |
| 5 | Classification of costs in health institutions |
| 6 | Raw material, supply, labor and service costs in health institutions |
| 7 | Midterm Exam Week |
| 8 | Midterm Exam Week |
| 9 | Budgeting in healthcare organizations |
| 10 | Budget implementation in healthcare organizations |
| 11 | Cost Management |
| 12 | Service quotation systems in healthcare organizations |
| 13 | Various costs effective in taking operating decisions: current cost, opportunity cost, additional costs, sunk costs |
| 14 | Revenue and expenditure management in health institutions |
| 15 | Profit Planning |
| 16 | Final Exam Week |
| 17 | Final Exam Week |
Recommended or Required Reading
Lecture NotesFatih Kemal Ebiçlioğlu and Abdülkadir Kahraman, Managerial Accounting,TURMOB PublishingKadri Büyükmirza, Cost and Managerial Accounting, Ankara, Gazi Bookstore
Assessment Methods and Criteria
| Yarıyıl (Yıl) İçi Etkinlikleri | 40 |
| Yarıyıl (Yıl) Sonu Etkinlikleri | 60 |
| 100 |
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
| Activities | Count | WORKLOAD (hours) | TOTAL WORKLOAD (hours) |
|---|---|---|---|
| Ara Sınav | 1 | 1 | 1 |
| Final Sınav | 1 | 1 | 1 |
| 8 | 10 | 80 | |
| Ara Sınav İçin Bireysel Çalışma | 1 | 30 | 30 |
| Final Sınavı içiin Bireysel Çalışma | 1 | 38 | 38 |
| 150 |