| Health Administration | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| Course Code: | ISL210 | ||||
| Course Name: | Cost and Managerial Accounting | ||||
| Semester: | Spring | ||||
| Course Credits: |
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| Language of instruction: | Turkish | ||||
| Course Condition: | |||||
| Does the Course Require Work Experience?: | No | ||||
| Type of course: | Compulsory Courses | ||||
| Course Level: |
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| Mode of Delivery: | Face to face | ||||
| Course Coordinator: | Dr. Öğr. Üy. LEVENT POLAT | ||||
| Course Lecturer(s): | Levent Polat | ||||
| Course Assistants: |
| Course Objectives: | It is aimed to teach the basic information about cost and management accounting and the calculation of the cost of goods and services produced in the enterprises and to plan the production within the framework of Cost Volume Profit Analysis. |
| Course Content: | Definition of cost accounting, objectives and establishment of cost accounting system. recording methods (7 / A and 7 / B options), accounting of expenses and cost elements. Expense distribution methods, unit cost calculation methods, usage of cost methods, reporting of cost and management information are explained. |
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The students who have succeeded in this course;
1) • Understanding how cost information is determined for business managers to perform planning, control and decision-making functions, 2) • Understanding in which decisions cost information will be used by recognizing cost components, 3) • To be able to calculate product cost using cost management systems, 4) • To be able to use cost accounting knowledge in solving various organizational problems, 5) • Ability to use cost volume profit analysis in management decisions, 6) • Analyze cost management systems for production companies and compare them within themselves 7) • Skills to use cost information in making non-routine business (management) decisions. |
| Week | Subject | Related Preparation |
| 1) | Cost Accounting Conceptual Framework | |
| 2) | Classification of Expenses | |
| 3) | First Article and Material Expenses-Stock Tracking | |
| 4) | Labor Costs | |
| 5) | General Production Expenses | |
| 6) | Types of Cost: Material Cost, Labor Cost, General Production Expenses | |
| 6) | Cost of Sales Table | |
| 7) | Overhead costs distributions | |
| 8) | midterm | |
| 9) | Cost systems | |
| 10) | Standart cost method | |
| 11) | Budgets | |
| 12) | Budgets | |
| 13) | Full - Variable and Normal Cost Methods | |
| 14) | Cost Volume Profit Analysis |
| Course Notes / Textbooks: | PROF. DR. KAMIL BÜYÜKMIRZA – MALIYET VE YÖNETIM MUHASEBESI, GAZI KITABEVI-2017 PROF. DR. SÜLEYMAN YÜKÇÜ – HERKES IÇIN YÖNETIM MUHASEBESI, ALTIN NOKTA YAYINEVI-2014 |
| References: | Ders Notları (Lecturer’s handouts) |
| Course Learning Outcomes | 1 |
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| Program Outcomes | ||||||||||||||
| 1) They will have the theoretical and practical knowledge to comprehend, evaluate and direct the operation of the health systems and its subsystems. | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||
| 2) They will have the knowledge of factors about society-individual health and its development. | 3 | 3 | 3 | 2 | 3 | 3 | 2 | |||||||
| 3) They will apply the theoretical and practical knowledge of health management in related institutions and organizations. | 3 | 3 | 2 | 3 | 3 | 3 | 3 | |||||||
| 4) They will analyze, evaluate the developments in health management by using scientfic methods and techniques and develop solutions. | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||
| 5) They will follow the developments in the field by using a foreign language at least at the level of European Language Portfolio B1. | 3 | 3 | 2 | 3 | 3 | 3 | 3 | |||||||
| 6) They will use health terminology and grammar according to the rules in spoken and written communication. | 3 | 3 | 3 | 3 | 3 | 3 | 2 | |||||||
| 7) They will share their thoughts about health management and solution proposals with internal and external parties written and orally. | 3 | 3 | 3 | 3 | 3 | 3 | 3 | |||||||
| 8) They will use information and communication technologies with computer software at least at the level of European Computer Driving License required by the field. | 2 | 3 | 3 | 2 | 2 | 3 | ||||||||
| 9) They will constantly develop professional knowledge and skill; know ways to access information and apply them. | 3 | 3 | 3 | 3 | 3 | 3 | ||||||||
| 10) They will show mangement philosophy and management functions in health management applications. | 3 | 3 | 3 | 3 | 2 | 3 | ||||||||
| 11) They will behave sensitve to health problems in the country and around the world with sociak responsibility and sustainability and they will evaluate solution suggestions to maximize social benefits. | 3 | 3 | 3 | 2 | 3 | 2 | 3 | |||||||
| 12) They will act in accordance with legal regulations in the field of health management and with social, scientific and professional ethical principles. | 2 | 3 | 2 | 3 | 3 | 3 | 2 | |||||||
| 13) They will show leadership characteristics in health management applications. | 3 | 2 | 3 | 3 | 3 | 2 | 3 | |||||||
| 14) They will take responsibility individually and as a team member in health management applications. | 3 | 3 | 2 | 3 | 3 | 3 | 3 | |||||||
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | They will have the theoretical and practical knowledge to comprehend, evaluate and direct the operation of the health systems and its subsystems. | 3 |
| 2) | They will have the knowledge of factors about society-individual health and its development. | 3 |
| 3) | They will apply the theoretical and practical knowledge of health management in related institutions and organizations. | 3 |
| 4) | They will analyze, evaluate the developments in health management by using scientfic methods and techniques and develop solutions. | 3 |
| 5) | They will follow the developments in the field by using a foreign language at least at the level of European Language Portfolio B1. | 3 |
| 6) | They will use health terminology and grammar according to the rules in spoken and written communication. | 3 |
| 7) | They will share their thoughts about health management and solution proposals with internal and external parties written and orally. | 3 |
| 8) | They will use information and communication technologies with computer software at least at the level of European Computer Driving License required by the field. | 3 |
| 9) | They will constantly develop professional knowledge and skill; know ways to access information and apply them. | 3 |
| 10) | They will show mangement philosophy and management functions in health management applications. | 3 |
| 11) | They will behave sensitve to health problems in the country and around the world with sociak responsibility and sustainability and they will evaluate solution suggestions to maximize social benefits. | 3 |
| 12) | They will act in accordance with legal regulations in the field of health management and with social, scientific and professional ethical principles. | 3 |
| 13) | They will show leadership characteristics in health management applications. | 3 |
| 14) | They will take responsibility individually and as a team member in health management applications. | 3 |
| Semester Requirements | Number of Activities | Level of Contribution |
| Midterms | 1 | % 40 |
| Final | 1 | % 60 |
| total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| total | % 100 | |
| Activities | Number of Activities | Preparation for the Activity | Spent for the Activity Itself | Completing the Activity Requirements | Workload | ||
| Course Hours | 14 | 2 | 28 | ||||
| Application | 14 | 2 | 28 | ||||
| Study Hours Out of Class | 14 | 2 | 28 | ||||
| Midterms | 1 | 15 | 15 | ||||
| Final | 1 | 20 | 20 | ||||
| Total Workload | 119 | ||||||