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Course Details
KTO KARATAY UNIVERSITY
Vocational School of Medical Services
Programme of Dialysis
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
99401021 Cost Analysis in Health Institutions 2023 Autumn 1 2+0+0 3 3
Course Type Elective
Course Cycle Associate (Short Cycle) (TQF-HE: Level 5 / QF-EHEA: Short Cycle / EQF-LLL: Level 5)
Course Language Turkish
Methods and Techniques Anlatım, Soru-cevap, Tartışma, Gösterip yapma yöntemi.
Mode of Delivery Face to Face
Prerequisites yok
Coordinator -
Instructor(s) Asst. Prof. Halil TÜRKTEMİZ
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Asst. Prof. Halil TÜRKTEMİZ B-132 [email protected] 7496 Monday
14:00-15:00
Course Content
Dersin içeriği, Maliyetle İlgili Temel Kavramlar, Sağlık Kurumlarında Maliyet Unsurları, Maliyet Türleri ve Sistemleri ve Maliyet Hesaplama Yöntemleri konularından oluşmaktadır
Objectives of the Course
The aim of the course is to gain the ability to define, explain and analyze cost calculation methods and recording systems in health institutions.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses
Support Courses X
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P1 Possesses basic, up-to-date, theoretical, and practical knowledge in the field of dialysis technology 1
P2 Explains dialysis treatment methods and their basic operating principles 1
P3 Identifies dialysis machines, equipment, and supplies and prepares them for use 1
P4 Monitors patients during the dialysis process under the supervision of the relevant healthcare professional. 1
P5 Performs the sterilization and proper storage of equipment and supplies used in dialysis 1
P6 Supports patient safety in dialysis practices 1
P7 Independently evaluates professional problems and issues through an analytical and critical approach and proposes solutions 5
P13 To be able to develop competence in identifying and correcting expression errors that may occur in written and oral forms of Turkish, producing grammatically correct sentences and meaningful spoken texts, and applying scientific research methods. 1
P8 Takes responsibility as a team member to solve unforeseen complex problems encountered in practices related to the field 1
P9 Adheres to social, scientific, cultural, and ethical values during the collection and evaluation of data related to the field and the dissemination of results 1
P11 Uses a foreign language at the general A1–A1+ level of the European Language Portfolio 5
P12 To be able to explain the transition from the Ottoman Empire to the Republic of Türkiye in general terms and identify its position in world history 1
P15 To be able to recognize the civilization to which our nation belongs, act in accordance with professional ethics, and possess a sense of social responsibility 1
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 To be able to use basic expressions at a simple level related to everyday life P.11.1 1
O2 To be able to understand frequently used expressions and sentences in listening and reading texts P.11.2 1
O3 To be able to introduce oneself in social settings, ask questions about personal information, and respond to such questions P.11.3 1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7
Weekly Detailed Course Contents
Week Topics
1 Basic Concepts of Cost
2 Cost Types and Cost Systems
3 Determination of Direct First Material Material and Indirect Material Costs
4 Stock Valuation Methods
5 Full and Variable Cost
6 Calculation of Direct Labor Costs
7 Calculation of Indirect Labor Costs
8 Midterm
9 Wage Systems
10 General Production Costs
11 Cost locations and cost allocations
12 Cost distribution table and 1st distribution methods
13 Cost distribution table and 2nd distribution methods
14 Classification of Cost Systems Factors Affecting Cost Systems
Textbook or Material
Resources Agirbas, I. (2020). Cost Management and Costing in Health Institutions, Political Bookstore, Istanbul.
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Laboratory - -
Practice - -
Field Study - -
Course Specific Internship (If Any) - -
Homework - -
Presentation - -
Projects - -
Seminar - -
Quiz - -
Listening - -
Midterms 1 40 (%)
Final Exam 1 60 (%)
Total 100 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 14 2 28
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 14 2 28
Midterms 1 14 14
Quiz 0 0 0
Homework 0 0 0
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 1 20 20
Other 0 0 0
Total Work Load: 90
Total Work Load / 30 3
Course ECTS Credits: 3
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P11
O1 To be able to use basic expressions at a simple level related to everyday life 3
O2 To be able to understand frequently used expressions and sentences in listening and reading texts 3
O3 To be able to introduce oneself in social settings, ask questions about personal information, and respond to such questions 3