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COST MANAGEMENT İN HEALTH INSTİTUTİONS COURSE IDENTIFICATION AND APPLICATION INFORMATION

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

Objectives and Contents
Objectives: 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.
Content: 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.