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Course Information

Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
COST ACCOUNTING IN HEALTH INSTITUTIONS	SAY213	3. Semester	3 + 0	3.0	3.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Bachelor's Degree
Course Type	Compulsory
Mode of delivery	Oral presentation, question and answer, discussion, case study (solving problem)
Course Coordinator
Instructors	Pınar DOĞANAY PAYZİNER
Assistants
Goals	To teach how to set cost accounting systems in hospital organizations and use cost accounting techniques.
Course Content	Definition of cost accounting and its objectives and setting hospital cost accounting system. Cost accounting recording systems (7/A and 7/B choices), Cost Elements Accounting, First and Second Cost Distribution Methods in Hospital Businesses, Calculating Unit Costs in hospitals, use of cost methods in hospitals, and making reports on costs.
Learning Outcomes	1) Describe the meaning, objective of cost accounting and the place and importance of cost accounting in the accounting information system. 2) Define the basic terms of cost accounting like asset, liabilities, equity, revenue, income, cost, expense, loss, etc. 3) Records expenses using cost calculations according to the 7/A. 4) Shows the types of expenses and expense places in the accounts in accordance with the simultaneous recording method. 5) Calculates the first item and material expense consumed using inventory valuation methods. 6) Calculates the total amount of workmanship, empty workmanship and direct and indirect labor expenses. 7) Prepare cost allocation tables for cost analyses. 8) Distributes indirect expenses to the cost centers by using appropriate allocation keys. 9) Allocates the expenses accumulated in auxiliary cost centers in health institutions to the main production expense centers by using various allocation methods. 10) Calculate the total costs and unit costs of cost centers (clinic, policlinic, laboratory, operating room, intensive care) in health institutions.