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About the Programme Academic Staff Program Qualifications Lessons Matrix of Course & Program Qualifications Turkish Qualifications Framework (TQF) TQF & Program Qualifications
  1. Open Education Faculty
  2. Administration of Health Institutions
  3. Course Structure Diagram with Credits
  4. Cost Management in Health Institutions
  5. Description
  • Description
  • Learning Outcomes
  • ECTS Credit Load
  • Course's Contribution to Program
  • Learning Outcomes & Program Qualifications
Last Updated: 20/10/2026

Code - Course Title Course Type Laboratory + Practice ECTS
SAK212U - Cost Management in Health Institutions IV. SEMESTER 0 +0 5.0
Language of Instruction Türkçe
Course Type Elective Courses
Course Instructor(s) PROF. DR. AYŞE BANU BAŞAR
Mode of Delivery Distance Education
Place of Delivery
Used Educational Platforms
Prerequisites There is no prerequisite or co-requisite for this course.
Courses Recomended There is no recommended optional programme component for this course.
Recommended Resources Sait Yüksel KAYGUSUZ, Sağlık İşletmelerinde Maliyet Yönetimi. Editör: A. Banu BAŞAR, AÇIKÖĞRETİM FAKÜLTESİ YAYINI NO: 2877. 2020.
Work Placement Not Applicable
Aims of the Course

Weeks Learning Outcomes Topics Teaching Methods
Week - 1 Objectives of Cost Accounting and Its Place in Accounting Function
Week - 2 Concepts, Definitions and Classifications in In Cost Accounting
Week - 3 Setting Cost System In Healthcare Businesses
Week - 4 Setting the cost system in Healthcare Businesses
Week - 5 Distribution of Expenses I
Week - 6 Distribution of Expenses I
Week - 7 Mid term
Week - 8 Distribution of Expenses II
Week - 9 Distribution of Expenses II
Week - 10 Cost and Volume Relationships
Week - 11 Profit Planning
Week - 12 Decision Making
Week - 13 Decision Making
Week - 14 Final Exams

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Assessment Method and Passing Requirements
Quamtity Percentage (%)
1.Midterm Exam 1 30
Final Exam 1 70
Toplam (%) 100

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