COST ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
SYY242	COST ACCOUNTING	4	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. BUMİN ÇAĞATAY AKSU
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	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.
Contents of the Course Unit:	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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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	-

SOURCE MATERIALS & RECOMMENDED READING
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

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	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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can evaluatecritically the advanced knowledge and skills on Health Management.						5

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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

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)	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