At the end of this course, the students; 1) Learn the basic cost concepts, 2) Explain the importance and position of cost accounting in business, 3) Classify the expenses, 4) Calculate costs according to different cost methods, 5) Define the costs and classify the cost items in health care organizations, 6) Determine the methods used in cost allocation, 7) Make first allocation of expenses, 8) Make second step allocation according to step by step allocation, 9) Calculate the unit cost of health services, 10) Learn using of cost information in decision making, 11) Analysis Cost Volume Profit.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
There is no recommended optional programme component for this course.
COURSE DEFINITION
This course, which aims to inform students about cost accounting practices in health organizations, includes the definition and objectives of cost accounting, cost accounting system, cost determination methods.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Cost Terms and Concepts
2nd Week
Cost Terms and Concepts
3rd Week
Cost Accounting in Business
4th Week
Classification of Expenses
5th Week
Cost Methods
6th Week
Cost Items and Management in Healthcare Organizations
7th Week
Midterm Exam
8th Week
Recording of Costs
9th Week
First Allocation of Costs
10th Week
Second Allocation of Costs
11th Week
Midterm Exam
12th Week
Using Cost Information in Decision Making
13th Week
Cost Volume Profit Analysis
14th Week
Cost Volume Profit Analysis
RECOMENDED OR REQUIRED READING
Ali ILDIR, Sağlık İşletmelerinde Maliyet Analizi ve Performans Yönetimi, Seçkin Yayıncılık, Ocak 2008 Mircan Yıldız Tokatlıoğlu, Fayda Maliyet Analizi, Alfa Aktüel Yayınları Larry M. Walther ,Christopher J. Skousen, Managerial and Cost Accounting,
