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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
COST ANALYSIS AND MANAGEMENT HCM525 - 3 + 0 10

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITMaster's Degree Without Thesis
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED10
NAME OF LECTURER(S)-
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) Learn the basic cost concepts,
2) Make cost analysis to determine business strategies in health care organization.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTThere is no recommended optional programme component for this course.
COURSE DEFINITIONCourse covers the topics of establishment of cost accounting systems, the use of accounting techniques, organizational objectives and stages of service production cost system, elements of costs, cost accounting and methods in health care organizations and aim to teach their use in hospitals.
COURSE CONTENTS
WEEKTOPICS
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 Recording of Costs
8th Week Midterm Exam
9th Week First Allocation of Costs
10th Week Second Allocation of Costs
11th Week Application
12th Week Using Cost Information in Decision Making
13th Week Cost Volume Profit Analysis
14th Week Cost Volume Profit Analysis
RECOMENDED OR REQUIRED READINGBoardman, A. , Greenberg, D. , Vining, A. , Weimer, D. , Cost-Benefit Analysis (4th Edition) (The Pearson Series in Economics)
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Problem Solving,Case Study,Questions/Answers,Practice
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term120
Assignment110
Quiz110
Presentation of Article315
Total(%)55
Contribution of In-term Studies to Overall Grade(%)55
Contribution of Final Examination to Overall Grade(%)45
Total(%)100
ECTS WORKLOAD
Activities Number Hours Workload
Midterm exam111
Preparation for Quiz188
Individual or group work1411154
Preparation for Final exam11212
Course hours14342
Preparation for Midterm exam11010
Laboratory (including preparation)
Final exam111
Homework11515
Article Presentation313
Article7642
Total Workload288
Total Workload / 309,6
ECTS Credits of the Course10
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
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