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Course Details
KTO KARATAY UNIVERSITY
Vocational School of Medical Services
Programme of First and Emergency Assistance
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
99401021 Cost Analysis in Health Institutions 2024 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 -
Mode of Delivery Face to Face
Prerequisites -
Coordinator -
Instructor(s) -
Instructor Assistant(s) -
Course Content
The content of the course consists of Basic Concepts of Cost, Cost Elements in Health Institutions, Cost Types and Systems and Cost Calculation Methods.
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
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
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 - -
Final Exam - -
Total 0 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 0 0 0
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 0 0 0
Midterms 0 0 0
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 0 0 0
Other 0 0 0
Total Work Load: 0
Total Work Load / 30 0
Course ECTS Credits: 0