Faculty of Health Sciences · Health Management · Undergraduate
Course Objective
The aim of this course is to introduce business and cost accounting practices in the healthcare sector, particularly in hospitals; to reveal the cost structure of healthcare services through the correct classification and calculation of costs; to teach how to properly organize the cost of sales/service delivery and income statement; and to contribute to effective cost management and financial decision-making processes in healthcare organizations by introducing different cost systems (order-based, process-based, activity-based, etc.).
Course Content
This course will examine in detail the fundamental concepts of business and cost accounting within the context of the healthcare sector, particularly hospitals; the classification of costs related to clinical/polyclinic, laboratory, imaging, and support service units (e.g., drug-consumables, personnel, medical device depreciation; direct-indirect, fixed-variable); the calculation of the cost of sales/service delivery; the preparation of hospital income statements according to the SUT (Healthcare Services Pricing Regulation); and cost systems (order-based, process-based, activity-based costing, etc.), their classification, and applications in healthcare organizations.
Required Resources
Sağlık Kurumlarında Maliyet Yönetimi, AÖF,2865
Hastane Yönetimi, Haydar SUR-Tuncay PALTEKİ, Nobel Yayınları
Profesyonel Hastane Yönetimine Giriş, Alparslan MERT, İletişimce Yayınları
Maliyet ve Yönetim Muhasebesi, Muzaffer CİVELEK-Azzem ÖZKAN, Detay Yayıncılık
Öğretim Üyesine ait ders notları
Explanations
It is recommended to read the relevant topic from primary sources before the lesson.
Rules
Attendance Requirement: Students are required to attend at least 70% of the lectures.
Punctual Attendance: Arriving on time is essential; latecomers should not disrupt the class.
Class Discipline: Mobile phones, tablets, or computers may only be used for lecture purposes during class.
Assignments and Projects: Must be submitted by the specified dates; late submissions will result in grade deduction.
Exams: Participation in the midterm and final exams is mandatory. Make-up exams are only given in cases with official documentation.
Participation and Discussion: Active participation in class and contributions to discussions are expected.
Academic Integrity: Copying, plagiarism, or similar ethical violations are strictly unacceptable; disciplinary action will be taken.
Communication: Students can ask the instructor questions about the course via email or during office hours.
Ethical Behavior: Ethical behavior and patient confidentiality must be observed during lectures and practical work.
Course Learning Outcomes
- Explains the basic concepts of business and cost accounting in the healthcare sector and hospitals.
- Classifies the costs of clinical, laboratory, imaging, and support service units (direct-indirect, fixed-variable, etc.).
- Identifies and calculates cost elements such as pharmaceuticals, consumables, personnel expenses, and medical device depreciation.
- Calculates the cost of sales/service delivery of healthcare services.
- Prepares the hospital income statement within the framework of the Health Application Communiqué (SUT).
- Recognizes different cost systems (order, process, activity-based, etc.) and selects the appropriate one for healthcare organizations.
- Contributes to effective cost management and financial decision-making processes in healthcare organizations using cost data.
- Develops suggestions for increasing efficiency in cost control and resource utilization in hospitals.
Core Area Distribution
Teaching Methods
Assessment & Evaluation
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 2 | 32 |
| Out of Class Study Period | 16 | 3 | 48 |
| Midterm | 1 | 10 | 10 |
| Quiz | 0 | 0 | 0 |
| Assignment | 1 | 1 | 1 |
| Practice | 16 | 2 | 32 |
| Final | 1 | 10 | 10 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Introduction to business and cost accounting in the healthcare sector and hospitals. | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 2 | Cost management, organization and recording order in health institutions | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 3 | Cost elements: direct-indirect costs, fixed-variable costs | At least 1 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 4 | Cost systems and their classification | At least 1 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 5 | Classification of cost elements in healthcare institutions; clinical, laboratory, imaging and support services. | At least 1 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 6 | Cost allocation and expenditure calculations in healthcare services. | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 7 | Calculating the cost of sales/service delivery in healthcare. | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared |
| 8 | Midexam | General Preparation |
| 9 | Cost systems: order cost system | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared |
| 10 | Cost systems: process cost system | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 11 | Activity-based costing and its applications in healthcare organizations. | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 12 | Health Services Implementation Circular (SUT) | At least 3 hours of basic and helpful resources will be studied and lessons will be prepared |
| 13 | Healthcare cost calculations based on SUT (Healthcare Services Pricing Regulation) (Polyclinic, Clinic, Operating Room, etc.) | Lecturer's notes |
| 14 | The use of cost data in healthcare decision-making processes leads to efficiency and cost control. | At least 1 hours of basic and helpful resources will be studied and lessons will be prepared. |
| 15 | General review, case analyses, and end-of-term evaluation. | Lecturer's notes |
| 16 | Final Exam | General Preparation |