COST MANAGEMENT İN HEALTH INSTİTUTİONS PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
SIP204	COST MANAGEMENT İN HEALTH INSTİTUTİONS	4	3	3	4

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Lecturer EBRU CENGİZ
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	It aims to be able to explain advanced cost issues and principles from an operator's point of view to students, and to be able to analyze cost problems and offer solutions by having a good grasp of the comprehensive terminology on this subject.
Contents of the Course Unit:	This course, Introduction to Cost Accounting, Relationship between General Accounting and Cost Accounting, Basic Concepts - Raw Materials and Materials Costs in Health Institutions - Labor Costs and Pricing - General Service Costs in Health Institutions - Raw Material and Material Prices - Inventory Control Operations - Labor Costs Pricing - Depreciation Accounts - Budgeting in Health Institutions - Information Systems in Health Institutions - Distribution of Costs - First, Second Distribution - Third Distribution - Calculations and Concepts Related to Clinical Studies - Phase Cost System - Revenue and Expenditure Transactions in Health Institutions - Determination of Production Losses, Causing Losses Causes, Lost Cost Relationship, Calculation of Production Losses - Cost-Volume-Profit Analysis (MCC) and Breakeven Point.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Learns the basic concepts of cost accounting. Cognitive/Information
Recognizes and separates initial material and material costs, labor and production overheads. Cognitive / Practice
Makes cost distribution with different methods. Cognitive / Practice
Knows and applies cost calculation systems according to the scope of expenses. Cognitive / Practice
Determines and establishes cost systems suitable for the structure of the business. Cognitive / Practice

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Literature Search	Introduction to Cost Accounting, Relationship Between General Accounting and Cost Accounting, Basic Concepts	Slide Presentation - Oral Lecture
2	Literature Search	Primary Material and Material Costs in Health Institutions	Slide Presentation - Oral Lecture
3	Literature Search	Labor Costs and Pricing	Slide Presentation - Oral Lecture
4	Literature Search	General Service Costs in Health Institutions	Slide Presentation - Oral Lecture
5	Literature Search	Stock Control Transactions	Slide Presentation - Oral Lecture
6	Literature Search	Depreciation Accounts	Slide Presentation - Oral Lecture
7	Literature Search	Budgeting in Health Institutions	Slide Presentation - Oral Lecture
8	-	MID-TERM EXAM	-
9	Literature Search	Information Systems in Health Institutions	Slide Presentation - Oral Lecture
10	Literature Search	Distribution of Costs-First, Second Distribution	Slide Presentation - Oral Lecture
11	Literature Search	Third Distribution - Calculations and Concepts Related to Clinical Studies	Slide Presentation - Oral Lecture
12	Literature Search	Phase Cost System	Slide Presentation - Oral Lecture
13	Literature Search	Revenue and Expenditure Transactions in Health Institutions	Slide Presentation - Oral Lecture
14	Literature Search	Determination of Production Losses, Causes of Losses, Loss Cost Relationship, Calculation of Production Losses	Slide Presentation - Oral Lecture
15	Literature Search	Cost-Volume-Profit Analysis (CPA) and Breakeven Point	Slide Presentation - Oral Lecture
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
Coşkun A. and Akın A. (2009), Health Enterprises Management Guide, Ankara Seçkin Publishing House.
Ildır A. (2008) Cost Analysis and Performance Management in Health Care Organizations with Activity Based Costing, Ankara Seçkin Publications
Karakaya M. (2007) Cost Accounting Ankara Gazi Bookstore
Steven A. Finkler, David Marc Ward, Judith J. Baker (2007) Essentials of Cost Accounting for Health Care Organizations, Third Edition, London ,Jones Bartlett Publishers

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Uses information on issues related to health and health services.
2	Applies health accounting and health cost management.
3	Uses information on health legislation, health management, medical terminology, resource planning in health institutions, health services marketing, medical terminology and health legislation.
4	Uses hospital automation methods.
5	Develops information on the health sector.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Names information about the problems encountered in the health sector.
2	Creates solutions to problems encountered in the health sector.
3	Knows the health rules and prepares according to the health rules.
4	Uses information to make decisions regarding hospital management.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	The health accounting and cost accounts does.
2	Implements duties and responsibilities in health services.
3	The hospital uses the automation methods.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Knows the problems of health systems and develops solutions for these problems.
2	Carries out patient admission, appointment, cash desk, human resources, quality unit, and consultancy activities in health institutions.
3	Carries out duties in businesses that produce and provide health services.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Teamwork works with volumes effectively.
2	Carries out the responsibilities assigned to him/her successfully and quickly.
3	Prepares independent decisions by knowing the health field and its risks.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognizes the official institutions to which health institutions are affiliated.
2	Follows current events related to health institutions.
3	Follows training programs related to health institution management.
4	Follows necessary information sources related to health institutions.

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Conducts communication between patient and physician.
2	Implements patient confidentiality.
3	Implements communication with patients and their relatives.

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Applies terminology knowledge specific to the health sector.
2	Shows that he/she must have competent knowledge on health institution management issues.
3	Prepares strategic decisions by knowing the health sector well.

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
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)	0	0	0
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	14	1	14
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	7	1	7
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	51	0	107