| Language of Instruction | Türkçe | 
                    
                        | Course Type | Required Courses | 
                    
                        | Course Instructor(s) | PROF. DR. SALİM ŞENGEL | 
                    
                        | Mode of Delivery | Distance Education | 
                    
                        | Prerequisites | There is no prerequisite or co-requisite for this course. | 
                    
                        | Courses Recomended | There is no recommended optional programme component  for this course. | 
                    
                        | Recommended Reading List |  | 
                    
                        | Assessment methods and criteria | 1 Midterm and 1 Final Exam. | 
                    
                        | Work Placement | Not Applicable | 
                    
                        | Catalog Content | Basic Concepts of Health Institutions and Cost Accounting; Accounting System and Recording System in Health Institutions; Classification of Expenses in Health Institutions and Analysis of Expenses Types; Cost Elements and Cost Calculation Methods in Health Institutions; Primary Material and Material Costs in Health Institutions; Labor Costs and General Service Costs in Health Institutions; Distribution of Costs to Expenditure Centers in Health Institutions; Cost Information utilization by Hospital Managers in Decision Making Process |