MALİYET MUHASEBESİ DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
SYY242	MALİYET MUHASEBESİ	4	3	3	5

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. BUMİN ÇAĞATAY AKSU
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	The aim of this course is to analyze the health service cost elements given in the health enterprises and to determine the unit service cost and to make the accounting records to gain the knowledge and skills.
İçerik:	Healthcare companies' service costs, formation of costs, accounting of my costs, determination of unit service production cost, cost system, determination and calculation of costing methods.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Knows the cost places and types.
Prepares the cost of healthcare products produced by using cost calculation methods according to their types.
Calculates the health unit production cost by using cost calculation methods.
Analyzes the cost system in healthcare enterprises according to costing methods.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Book- Reading lecture notes	Cost and cost related concepts- Classification of costs	Lecture, Question-Answer
2	Book- Reading lecture notes	Cost Management, Organization and Registration Scheme in Health Care Organizations	Lecture, Question-Answer, Demonstration
3	Book- Reading lecture notes	Classification of Expenses in Health Institutions and Examination of Cost Elements (Determination of Direct First Material and Material, Indirect Material Costs)	Lecture, Question-Answer, Demonstration
4	Book- Reading lecture notes	Classification of Expenses in Health Institutions and Examination of Cost Elements Stock Valuation Methods	Lecture, Question-Answer, Demonstration
5	Book- Reading lecture notes	Classification of Expenses in Health Institutions and Examination of Cost Elements (Determination of Direct Labor and Indirect Labor Costs)	Lecture, Question-Answer, Demonstration
6	Book- Reading lecture notes	Classification of Expenses in Health Institutions and Investigation of Cost Elements (Determination of General Production Expenses)	Lecture, Question-Answer, Demonstration
7	Book- Reading lecture notes	Classification of Expenses in Health Institutions and Investigation of Cost Elements (Determination of General Production Expenses)	Lecture, Question-Answer, Demonstration
8	-	MID-TERM EXAM	-
9	Book- Reading lecture notes	Cost Calculation Methods and Systems in Healthcare Institutions	Lecture, Question-Answer
10	Book- Reading lecture notes,preparing homework	Expense Centers and Distribution in Healthcare Organizations	Lecture, Question-Answer, Demonstration
11	Book- Reading lecture notes,preparing homework	Expense Centers and Distribution in Healthcare Organizations	Lecture, Question-Answer, Demonstration
12	Book- Reading lecture notes,preparing homework	Determination of Service Costs in Healthcare Institutions	Lecture, Question-Answer, Demonstration
13	Book- Reading lecture notes,preparing homework	Determination of Service Costs in Healthcare Institutions	Lecture, Question-Answer, Demonstration
14	Book- Reading lecture notes	Cost-Volume-Profit Analysis in Hospitals	Lecture, Question-Answer
15	Book- Reading lecture notes	Use of Cost Information in Healthcare Management Decisions	Lecture, Question-Answer
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Prof. Dr. Ahmet Vecdi CAN,Maliyet Muhasebesi,Sakarya Yayıncılık, Sakarya, 2013
TC Anadolu Üniversitesi, Sağlık Kurumlarında Maliyet Yönetimi, Yayın No:2865, 1.Baskı, Eskişehir,2013

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she has the advanced theoretical and practical knowledge supported by books including main and current knowledge on Health Management's field, practical tools, multimedia educational tools and other supported resources.						5

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she has the knowledge to attain scientific information, track current literature, evaluate and execute datas about Health Management.					4

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she can interpret and evaluate scientifically proven datas by using his/her advanced knowledge and skills on Health Management, he/she can identify the problems, analyze them, and solve them with the aid of researches and evidences based his/her professional ethical norms, by sharing the knowledge and being an excellent member of a team.						5

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she can train individuals, families and society by using his/her advanced theoretical and practical knowledge on Health Management studies.					4

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she can perform a study independently and take responsibility bycooperating with other groups of professions via using his/her advanced knowledge on Health Management.					4

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she can evaluatecritically the advanced knowledge and skills on Health Management.						5

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she can inform people and institutions relevant to Health Management by citing his/her suggestions about solutions both written and orally, and he/she can listen the requests and expectancies of those contacts.				3

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	He/she can gather, interpret, and execute information about Health Management field, and cooperate with people from other relevant disciplines in order to announce the information gathered by paying attention to social, cultural and ethical norms.				3

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	3	42
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	1	10	10
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	15	15
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	15	15
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	33	0	126