Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF KOZAKLI / STİ213 - HEALTH TOURISM MANAGEMENT

Code: STİ213 Course Title: COST ACCOUNTING IN HEALTHCARE ESTABLISHMENTS Theoretical+Practice: 3+0 ECTS: 3
Year/Semester of Study 2 / Fall Semester
Level of Course Short Cycle Degree Programme
Type of Course Optional
Department HEALTH TOURISM MANAGEMENT
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ARİF NİHAT SAMUR (asamur@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The teaching of the establishment of cost accounting systems and the use of cost accounting techniques in hospital enterprises.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Will be able to gain knowledge and skills that can be found in cost analysis of health enterprises PO-3 Establish standards on the operation of health tourism and carry the steeple in this regard continuously higher.
PO-10 Health Tourism Business Technicians can keep up with global changes in the world.
PO-19 Models by signing / managing the signing of national or international protocols.
PO-20 Become the greatest supporters and developers of health tourism, which is one of the popular types of tourism today.
Examination
LO-2 In the accommodation establishments, the room, food and beverage costs can be calculated and outlined. PO-2 Mastered in basic sciences, problems with analytical thinking can quickly produce solutions.
PO-3 Establish standards on the operation of health tourism and carry the steeple in this regard continuously higher.
PO-11 It uses the information it has gained in an effective way in the protection, development and maintenance of tourism.
PO-17 Healthy tourism management technicians who are patient, self-confident, respectful to themselves and their environment, able to communicate easily and effectively and watch professional developments will be trained.
PO-18 Health tourism business technicians help to get optimal treatment by providing appropriate guidance and information related to illness health tourism related to injury, disease or dysfunction due to physical function and health status, disorder, apology and changes.
Examination
Oral Examination
Presentation
Term Paper
LO-3 Carries out the works in the field within the framework of laws and professional standards. PO-13 He perceived the necessity of life-long learning and gained self-learning ability.
PO-17 Healthy tourism management technicians who are patient, self-confident, respectful to themselves and their environment, able to communicate easily and effectively and watch professional developments will be trained.
PO-18 Health tourism business technicians help to get optimal treatment by providing appropriate guidance and information related to illness health tourism related to injury, disease or dysfunction due to physical function and health status, disorder, apology and changes.
PO-19 Models by signing / managing the signing of national or international protocols.
PO-20 Become the greatest supporters and developers of health tourism, which is one of the popular types of tourism today.
Examination
Oral Examination
Presentation
Performance Project
Term Paper
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Definition of cost accounting, its purpose and establishment of cost accounting system in hospital enterprises. Cost accounting registration methods (7 / A and 7 / B options), cost elements accounting in TMS. 1st and 2nd expense distribution methods in hospital enterprises, unit cost calculation methods, usage of cost methods, reporting cost information.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Cost Accounting and Basic Concepts in Health Institutions
2 Cost Accounting in Health Institutions, Its Aims, Functions
3 Cost Classification and Cost Elements in Health Institutions
4 Costing Systems in Health Institutions
5 Cost Accounts in a Uniform Account Plan
6 7 / A Option, Expense Flows in Uniformity Account Plan
7 7 / A Option, Expense Flows in Uniformity Account Plan
8 mid-term exam
9 7 / A Option, Expense Flows in Uniformity Account Plan
10 Expense Distribution Techniques
11 First Expense Dispatch Table
12 Second Expense Distribution Table
13 Calculation of Third Expense Distribution Table and Unit Costs
14 Cost Analysis and Reporting - Cost-Volume Profit Analysis
15 Preparation for Final Exam
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 • Özgülbaş, N. Sağlık Kurumlarında Maliyet Muhasebesi, Anadolu Üniversitesi, 2013
Required Course instruments and materials
books, internet, presentations and lecture notes

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 14 3 42
Outside Class
       a) Reading 4 3 12
       b) Search in internet/Library 5 3 15
       c) Performance Project 2 3 6
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 2 3 6
mid-term exam 1 1 1
Own study for final exam 2 3 6
final exam 2 1 2
0
0
Total work load; 90