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Course Details
KTO KARATAY UNIVERSITY
Vocational School of Medical Services
Programme of Optician
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
99401021 Cost Analysis in Health Institutions 1 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 X
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P14 The individual has the ability to use the information he/she obtains from different disciplines in a personal way, in line with his/her interests and abilities. 5
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 Being able to make sense of the information obtained from different disciplines in line with the individual's interests and abilities. P.14.1 1
O2 Being able to explain the information an individual will obtain from different disciplines in line with their interests and abilities. P.14.2 1
O3 The ability of the individual to use the knowledge obtained from different disciplines in his/her own field, in line with his/her interests and abilities. P.14.3 1
O4 Ability to analyze application results using information obtained from different disciplines in line with the individual's interests and abilities. P.14.4 1
O5 The ability to create a new structure by combining the information obtained from different disciplines and the information in one's own field, in line with the individual's interests and abilities. P.14.5 1
O6 Being able to evaluate the information an individual will obtain from different disciplines in line with their interests and abilities. P.14.6 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 10 10
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 15 15
Other 0 0 0
Total Work Load: 81
Total Work Load / 30 2,70
Course ECTS Credits: 3
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P14
O1 Being able to make sense of the information obtained from different disciplines in line with the individual's interests and abilities. 5
O2 Being able to explain the information an individual will obtain from different disciplines in line with their interests and abilities. 5
O3 The ability of the individual to use the knowledge obtained from different disciplines in his/her own field, in line with his/her interests and abilities. 5
O4 Ability to analyze application results using information obtained from different disciplines in line with the individual's interests and abilities. 5
O5 The ability to create a new structure by combining the information obtained from different disciplines and the information in one's own field, in line with the individual's interests and abilities. 5
O6 Being able to evaluate the information an individual will obtain from different disciplines in line with their interests and abilities. 5