Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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SIP204 | COST MANAGEMENT İN HEALTH INSTİTUTİONS | 3 | 3 | 3 | 4 |
GENERAL INFORMATION |
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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 : | Elective |
Mode of Delivery of the Course Unit | - |
Coordinator of the Course Unit | Lecturer NAZLI YÜCEOL |
Instructor(s) of the Course Unit | Lecturer PINAR GENÇ |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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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 |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Meaning and scope of medical secretarial profession, objectives and explains the importance of business life.
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5 | |||||
2 |
Medical Secretarial duties and responsibilities of the profession of sorts.
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5 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Explains and applies document management in the Medical Secretariat.
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5 | |||||
2 |
List the rules that medical/medical secretaries should follow in their relations with patients and their relatives.
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0 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Lists the professional principles and ethical rules of the secretarial profession and the medical secretariat, lists the protocol rules to be followed in the secretariat.
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0 | |||||
2 |
Knows and explains medical terms and concepts related to the field of medical secretarial
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0 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Knowledge related to the field is preparing a report.
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5 | |||||
2 |
Knows and applies in the field of document management.
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5 | |||||
3 |
Is knowledgeable about computer programs have effectively uses knowledge of keyboard technique.
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0 | |||||
4 |
Filing and archiving has the knowledge, effectively makes dosyl and archiving.
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5 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Individual works in health care institutions.
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5 | |||||
2 |
In health care institutions take responsibility and fulfills.
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5 |
OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Knows the types of health information systems.
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5 | |||||
2 |
Work on the subject to learn the concepts and uses open.
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5 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Medical Documentation and Secretarial encountered in applications related to the field teams to solve complex and unpredictable problems in the process taking place and act in accordance with quality management.
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5 | |||||
2 |
Takes place in the team, take part in group work and responsibility are needed.
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5 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Medicine as a medical concepts related to the secretarial profession knows and uses.
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0 | |||||
2 |
Health institutions in the process of filing archiving and document management fulfills.
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0 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |
Total Workload of the Course Unit | 107 | ||
Workload (h) / 25.5 | 4,2 | ||
ECTS Credits allocated for the Course Unit | 4,0 |