BAYBURT University Information Package / Course Catalogue

Home Information on the Institution Information on Degree Programmes General Information for Students
Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
SY302B2Fınancial Management in Health Care Businesses IICompulsory364
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
1to compare the budget types found in health institutions with the management and operational budget,
2to learn basic techniques related to financial statement analysis and to learn applications on health institution data
3cost analysis, break-even analysis and profit planning
4financial tables analysis, advanced techniques about cost analysis
5it is expected that financial analysis can be applied in health institutions.
Mode of Delivery
Second 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
WeekTheoreticalPracticeLaboratory
1Financial statement analysis, Proportion analysis
2Proportion analysis I
3Proportion analysis II
4Analysis of comparative tables I
5Analysis of comparative tables II
6Analysis by percentage method, analysis by tendency percentages method I
7Analysis by percentage method, analysis by tendency percentages method II
8Cost analysis techniques I + MIDTERM EXAM
9Cost analysis techniques II
10Cost analysis techniques III
11Cost analysis techniques IV
12Cost-Volume-Profit Analysis I
13Cost-Volume-Profit Analysis II
14Profit planning in health institutions
15Examination of profit planning examples in health institutions
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
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Question-Answer14228
Self Study14228
Individual Study for Mid term Examination236
Individual Study for Final Examination3412
TOTAL WORKLOAD (hours)119
Contribution of Learning Outcomes to Programme Outcomes
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1
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3
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5
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7
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9
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10
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12
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13
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14
PO
15
LO1443344345445544
LO2444434454345455
LO3333443444345544
LO4343443555454545
LO5434434443455554
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High