Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | SY304B | Financial Management in Healthcare II | Compulsory | 3 | 6 | 4 |
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Level of Course Unit |
First Cycle |
Objectives of the Course |
Students; financial management in public hospitals, financial budgets as financial management tool, financial management policies in general businesses and hospitals, financial and financial analysis, cost analysis - volume-profit analysis, cost accounting to raise awareness of the issues. |
Name of Lecturer(s) |
Dr. Öğr. Üyesi Mehmet KILINÇ |
Learning Outcomes |
1 | to compare the budget types found in health institutions with the management and operational budget, | 2 | to learn basic techniques related to financial statement analysis and to learn applications on health institution data | 3 | cost analysis, break-even analysis and profit planning | 4 | financial tables analysis, advanced techniques about cost analysis | 5 | it is expected that financial analysis can be applied in health institutions. |
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Mode of Delivery |
Normal Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
Hospitals include topics such as budget concept, financial statement analysis, ratio analysis, comparative tablel analysis, general / special budget, revolving fund, fund budget applications, operating budgets, financial analysis and audit, financial statement analysis cost analysis, financial reports. |
Weekly Detailed Course Contents |
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1 | Financial statement analysis, Proportion analysis | | | 2 | Proportion analysis I | | | 3 | Proportion analysis II | | | 4 | Analysis of comparative tables I | | | 5 | Analysis of comparative tables II | | | 6 | Analysis by percentage method, analysis by tendency percentages method I | | | 7 | Analysis by percentage method, analysis by tendency percentages method II | | | 8 | MIDTERM EXAM | | | 9 | Cost analysis techniques I | | | 10 | Cost analysis techniques II | | | 11 | Cost analysis techniques III | | | 12 | Cost analysis techniques IV | | | 13 | Cost-Volume-Profit Analysis I | | | 14 | Cost-Volume-Profit Analysis II | | | 15 | Profit planning in health institutions | | |
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Recommended or Required Reading |
Brigham, Eugene F., Finansal Yönetimin Temelleri 1-2, (Çevirenler: Özdemir Akmut, Halil Sarıaslan), Ankara Üniversitesi Rektörlüğü Yayınları No.206, Ankara. 1996
Akgüç, Öztin, Mali Tablolar Analizi, Avcıol Basım Yayın, İstanbul, 2006. |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 100 | SUM | 100 | |
Final Examination | 1 | 100 | SUM | 100 | Term (or Year) Learning Activities | 40 | End Of Term (or Year) Learning Activities | 60 | SUM | 100 |
| Language of Instruction | Turkish | Work Placement(s) | None |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 2 | 2 |
Attending Lectures | 14 | 3 | 42 |
Question-Answer | 14 | 2 | 28 |
Self Study | 14 | 2 | 28 |
Individual Study for Mid term Examination | 1 | 6 | 6 |
Individual Study for Final Examination | 2 | 7 | 14 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 5 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | LO2 | 5 | 4 | 4 | 5 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 4 | 5 | 3 | LO3 | 4 | 4 | 5 | 5 | 4 | 4 | 5 | 4 | 4 | 4 | 5 | 5 | 5 | 4 | 5 | LO4 | 4 | 4 | 5 | 4 | 5 | 5 | 4 | 5 | 5 | 5 | 4 | 4 | 4 | 5 | 5 | LO5 | 4 | 5 | 5 | 4 | 5 | 5 | 3 | 5 | 4 | 4 | 4 | 4 | 4 | 5 | 4 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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