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.
Participation / Attendance : 10%,
Mid-Term Exam : 30%,
Homework : 10%,
Final Exam : 50%,
Attendance is at least 95 % mandatory.