Graduate Education Institute · Health Management · Master
Course Objective
The aim of this course is to introduce business and cost accounting practices in the healthcare sector, particularly in hospitals; to demonstrate the cost structure of healthcare services through accurate cost classification and calculation; to teach the proper preparation of the cost of sales/service provision and income statement; and to present different cost systems (job order, process, activity-based, etc.) in order to contribute to effective cost management and financial decision-making in healthcare institutions.
Course Content
In this course, within the context of the healthcare sector and particularly hospitals, the fundamental concepts of business and cost accounting will be examined in detail. This includes the classification of costs related to clinical/outpatient services, laboratories, imaging, and support service units (e.g., pharmaceuticals and supplies, personnel, medical equipment depreciation; direct–indirect, fixed–variable), the calculation of the cost of sales/service provision, the preparation of the hospital income statement in line with the Health Implementation Communiqué (SUT), as well as cost systems (job order, process, activity-based costing, etc.) and their classification and applications in healthcare institutions.
Required Resources
Sağlık İşletmelerinde Maliyet Muhasebesi ve Analizi, Doç. Dr. Enver Bozdemir, Gazi Kitabevi.
Lecture Notes by the Instructor and Articles
Recommended Resources
Recent Articles
Rules
Attendance Requirement: Students must attend at least 70% of the classes.
Punctuality: Arriving on time is essential; late arrivals should not disrupt the class.
Class Discipline: Mobile phones, tablets, or laptops may only be used for class-related purposes.
Assignments and Projects: Must be submitted by the specified deadlines; late submissions may result in grade reduction.
Exams: Participation in the midterm and final exams is mandatory. Make-up exams are allowed only with official documentation.
Participation: Active involvement in class discussions and group activities is expected.
Academic Integrity: Cheating, plagiarism, or other ethical violations are strictly prohibited and will result in disciplinary action.
Communication: Students may ask questions related to the course via email or during office hours.
Course Learning Outcomes
- Explain the fundamental concepts of business and cost accounting in the healthcare sector and hospitals.
- Classify costs related to clinical, laboratory, imaging, and support service units (direct–indirect, fixed–variable, etc.).
- Identify and calculate cost elements such as pharmaceuticals, supplies, personnel expenses, and medical equipment depreciation.
- Calculate the cost of sales/service provision in healthcare services.
- Prepare the hospital income statement in accordance with the Health Implementation Communiqué (SUT).
- Recognize different cost systems (job order, process, activity-based, etc.) and select the most appropriate one for healthcare institutions.
- Use cost data to contribute to effective cost management and financial decision-making in healthcare organizations.
- Develop recommendations to improve cost control and resource efficiency in hospitals.
Core Area Distribution
Teaching Methods
Assessment & Evaluation
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 3 | 48 |
| Out of Class Study Period | 16 | 4 | 64 |
| Midterm | 1 | 1 | 1 |
| Quiz | 0 | 0 | 0 |
| Assignment | 2 | 4 | 8 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 1 | 1 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Introduction to business and cost accounting in the healthcare sector and hospitals | Preparation from the source book. |
| 2 | Basic concepts: cost, expense, expenditure, revenue, and profit | Preparation from the source book. |
| 3 | Cost elements: direct–indirect costs, fixed–variable costs | Preparation from the source book. |
| 4 | Cost systems and classification | Preparation from the source book. |
| 5 | Classification of hospital costs: clinical, laboratory, imaging, and support services | Preparation from the source book. |
| 6 | Cost allocation and cost center calculations in healthcare services | Preparation from the source book. |
| 7 | Calculation of cost of sales/service provision in health services | Preparation with a resource book. |
| 8 | Mid exam | Preparation with a resource book. |
| 9 | Cost systems: job order costing | Preparation with a resource book. |
| 10 | Cost systems: process costing | Preparation with a resource book. |
| 11 | Activity-based costing and its applications in healthcare institutions | Preparation with a resource book. |
| 12 | Health Implementation Communiqué (SUT) | Preparation with a resource book. |
| 13 | SUT-based cost calculations in health services (Polyclinic-Clinic-Operating Room etc.) | Preparation with a resource book. |
| 14 | Use of cost data in decision-making, efficiency, and cost control in health | Preparation with a resource book. |
| 15 | General review, case studies, and final evaluation | Preparation with a resource book. |
| 16 | Final examination | Final examination |