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Cost Management in Health Institutions
Department / Program Health Management
Course Code 16302
Type of Course Required
Level of Course First Cycle
Year of Study 2016-2017
Semester Spring Semester
Number of National Credit 3
Number of ECTS 5
Name of Lecturer

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Learning Outcomes

It enables the creation of strategic cost management database in in health instititusions, determines the cost of the products according to different concepts of cost, makes product pricing based on different cost concepts, performs competitive price using the methods of determining a competitive price application in high competitive environments, advanced enterprise resource using cost data tables makes budgeting and budgeting activities. In the basis of budgets and operating budgets forms financial planning budgets.

Courses Contribution to Program Learning Outcomes
    1 2 3 4 5
 1-  To have knowledge about theoretical and practical information related to the field of health management and to be able to implement this knowledge X
 2-  To gain knowledge and skills on understanding, analyzing and directing administrative, financial, technical and medical process of health organizations. X
 3-  To have knowledge and skills on managing information systems on health management and to be able to effectively us it. X
 4-  To understand basic elements of health system in national and international level, to comprehend health planning and health policy, to analyze health sector economic and financially. X
 5-  To have knowledge and skills to make quantitative and qualitative analyses in health management and to be able to implement this knowledge. X
 6-  Critical and innovative thinking in problems faced during health management process, having the ability to use scientific methods and technics in decision making and problem solving. X
 7-  Following the changes in the field of health care management and have the ability to provide specific solutions related health care system of the country. X
 8-  Having the ability to conduct effective communication and teamwork X
 9-  Being aware of legal, social and ethical responsibilities, comply with the legal regulations and ethical principles of health management area. X
Prerequisites No
Made of Delivery Face to Face
Work Placements No
Recommended Optional Programme Components No
Course Content Week Topics

To reveal the need for strategic cost management systems.


To reveal the basic concepts of strategic management and strategic cost management.         


Introduction of strategic cost systems


use of strategic cost systems as decision supporting systems


Costing of product lifecycle


Target Costing


Activity-Based Costing-Basics


Implementation of Activity-Based Costing


Implementation of Activity-Based Costing


Activity-Based Budgeting-Basic Concepts


Activity-Based Budgeting-Application


Activity-Based Budgeting in comparison with the traditional budgeting approaches


Resource-Based Costing-Basics


Resource-Based Costing Application

Recommended Readings

Selim Pazarçeviren (2000), Standart Maliyet Sistemi- Kaynak Tabanlı Maliyetleme Yöntemi, Çizgi Yayıncılık, İstanbul
Münir Şakrak (1997), Maliyet Yönetimi, Yasa Yayınları, İstanbul
Figen Öker (2003), Faaliyet Tabanlı Maliyetleme, Literatür Yayınları
Reşat Karcıoğlu (2000), Stratejik Maliyet Yönetimi, Aktif Yayınevi Erzurum

Learning Activities and Teaching Methods

Lecture, Discussion, Question and Answer

  Number %
Mid-Term : 1 40
Quiz : Yok Yok
Assignment : Yok Yok
Project : Yok Yok
Assignment : Yok Yok
Laboratory : Yok Yok
Other : Yok Yok
Final Examination : 1 60
Language of Instruction Turkish
Work Placement NA
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 1 14
Assignments 1 12 12
Laboratory 14 2 28
Quizzes 1 10 10
Individual Study for Mid-term Exam(s) 2 12 24
Individual Study for Final Exam 1 20 20
Total Work Load     150
Total Work Load/ 30 (s)     5
ECTS Credit of the Course     5



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