Course Code : SYB 402 

Course Name: COST ANALYSIS IN HEALTH INSTITUTIONS

Weekly lecture and application hours of the course: 3-0

Lesson description: Definition of cost accounting, objectives and establishment of cost accounting system in hospital enterprises. Cost accounting recording methods (7 / A and 7 / B options), cost element accounting in TAS. 1 and 2 expenses distribution methods, unit cost calculation methods, use of cost methods, reporting of cost information in hospital enterprises.

Textbooks and supplementary books:

1- Cost and Management Accounting Kamil Büyükmirza,, Gazi Bookstore, 17th Edition, Ankara, 2012.

2- Financial Management and Cost Analysis in Health Institutions, İsmail AğırbaĢ, Siyasal Kitabevi, Ankara, 2014.

Course Evaluation:

Participation / Attendance : 10%,

Mid-Term Exam : 30%,

Homework : 10%,

Final Exam : 50%,

Attendance is at least 95 % mandatory.