Department of Opticianry

TDS 201 | Course Introduction and Application Information

Course Name

Accounting in Healthcare Institutions

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
TDS 201	Fall/Spring	2	0	2	3

Prerequisites	None
Course Language	Turkish
Course Type	Elective
Course Level	Short Cycle
Mode of Delivery	-
Teaching Methods and Techniques of the Course	-
National Occupation Classification	-
Course Coordinator	-
Course Lecturer(s)	-
Assistant(s)	-

Course Objectives

Students will be able to explain the role of cost accounting in health business, interaction with other business activity, gain theoretical and practical knowledge related to importance and functioning of the cost accounting.

Learning Outcomes

#	Content	PC Sub	* Contribution Level
#	Content	PC Sub	1	2	3	4	5
1	Define the accounting as a business function
2	A cost accounting explain the relationship between the health institutions and other activities
3	Define the objectives and phases of cost analysis in the health sector
4	Explain the disease Expense Types
5	Make best practices related to cost calculation.

Course Description

Students; general accounting concepts, the basic cost concepts, cost analysis purposes and stages, types of medical expenses; cost analysis purposes and stages, the disease cost approach, disease cost analysis, methodologies to determine the cost of illness, cost-volume-profit analysis, strategic cost approach issues will be transferred in the decision-making process. Course content will be supported by practical examples and assignments.

Course Category	Core Courses
	Major Area Courses
	Supportive Courses	X
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation	Learning Outcome
1	Concept of Accounting As A Business Operations	P: 19-33
2	Basic Cost Concepts / Uniform Cost Accounting and Cost Accounting System / Cost Analysis Stages / Expense Types	P:33-56
3	Cost Calculation Methods / Costing Sample Applications	P: 57-81
4	Cost Analysis Objectives and Milestones in Health Sector / Identifying Best Practices in Health Care Costs	P: 85-102
5	Purpose and Application of Cost of Illness Study / Disease Expense Types / Homework: A Comparison of Public and Private Hospitals Disease Expense Types	P: 144-164
6	Cost of Illness Approach / Disease and Cost Analysis / Discount / Sensitivity Analysis	P: 167-171
7	Using the techniques of cost / Determining the Cost Methodology Disease	P: 171-175
8	Midterm
9	Costs Related to Use of Techniques and Best Practices	P: 175-181
10	Cost Approach in Strategic Decision-Making Process	P: 181-196
11	Analysis of Cost-Volume-Profit	P: 196-203
12	Using the cost information Pricing Decisions / Pricing Methods	P: 204-218
13	Using of Information on the cost of the new service delivery in Outsourcing, Investment Decisions / Homework: Outsourcing Cost Information Effect of decision	P: 218-225
14	TIG Costing Sin Using the Cost Information	P: 225-239
15	Evaluation of the term
16	Final

Course Notes/Textbooks
Suggested Readings/Materials

EVALUATION SYSTEM

Semester Activities	Number	Weighting	LO 1	LO 2	LO 3	LO 4	LO 5
Participation	16	10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments	2	20
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm	1	30
Final Exam	1	40
Total

Weighting of Semester Activities on the Final Grade		60
Weighting of End-of-Semester Activities on the Final Grade		40
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	2	32
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class			0
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments	2	6	12
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	16	16
Final Exam	1	20	20
		Total	80

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	PC Sub	Program Competencies/Outcomes	* Contribution Level
#	PC Sub	Program Competencies/Outcomes	1	2	3	4	5
1	To have the required contemporary theoretical and practical knowledge in his/her field		-	-	-	-	-
2	To use the material and technology related to his/her field, and make their maintenance, use the information and communication technologies at basic level		-	-	-	-	-
3	To have the competency to recognize the problems in his/her field, analyze them, develop evidence-based solutions and have the ability to share their suggestions with others		-	-	-	-	-
4	To be aware of legal responsibilities, conduct basic studies in her/his field independently		-	-	-	-	-
5	To communicate with patients, relatives and colleagues properly, comprehensively, honestly and explicitly, transfer his/her thoughts and knowledge through written and oral communication		-	-	-	-	-
6	To take responsibility as an active team member during the practices in his/her field		-	-	-	-	-
7	To commentate and evaluate the scientific information with a critical approach by the help of knowledge gained in his/her field		-	-	-	-	-
8	To comprehend the importance of lifelong learning, to determine and meet her/his learning needs, to develop herself/himself by monitoring the development in science and technology		-	X	-	-	-
9	To act by considering the universal ethical values, social and cultural characteristics		-	-	X	-	-
10	To know the concepts of occupational safety, patient safety, environmental protection and quality, and fulfill the requirements		-	-	-	-	-
11	To be able to follow information in his field and communicate with colleagues in English at least a level of European Language Portfolio A2 General Level		-	-	-	-	-
12	To have knowledge and skills related to the administrative responsibility and management of an optician’s store		-	X	-	-	-
13	To monitor visual health related products, determine the needs of the optician’s store and carry out activities for development		-	-	-	-	-