COURSE UNIT TITLE

: BUDGET MANAGEMENT AND CONTROL IN HOSPITAL INSTITUTIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

Hospital and Healtcare Organizations Management

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR FATMA TEKTÜFEKÇI

Offered to

Hospital and Healtcare Organizations Management

Course Objective

To be able to prepare budget, control budget, determine budget deviations, make effective investment decisions in Hospitals and Health Institutions / Organizations. In line with this basic purpose, it can provide the acquisition of budget management and control knowledge, competence and literacy in hospitals at a level that can meet the demands and expectations in the focus of industry and university cooperation.

Learning Outcomes of the Course Unit

1   To be able to prepare budget in Hospitals and Health Institutions / Organizations
2   To be able to make budget control in Hospitals and Health Institutions / Organizations
3   To be able to learn budget deviations in Hospitals and Health Institutions / Organizations
4   To be able to understand budget applications in Hospitals and Health Institutions / Organizations
5   To be able to make investment decisions in Hospitals and Health Institutions / Organizations
6   To be able to learn the valuation methods of investment projects in Hospitals and Health Institutions / Organizations
7   To be able to gain decision-making ability in budget management in Hospitals and Health Institutions / Organizations

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General Information on Budgeting and Budgeting in Hospitals and Health Institutions / Organizations
2 Budget Practices within the Ministry of Health
3 Republic of Turkey Ministry of Health Budget Practices on the basis of Annual Report, Strategic Plan, Performance Program
4 Evaluation of the Health Implementation Communiqué (HIC)
5 Health Sector and Health Enterprises Budget Application Example Health Sector and Health Enterprises Budget Deviation and Budget Control
6 Health Sector Budget: Revolving Fund in Hospitals and Analytical Budget Applications-Budget Accounts
7 Cash Budget - Cash Flow Statement Analysis
8 Health Care Financing and Financing Methods (financing from the public general budget, financing from compulsory social insurance, private insurance or closed network system, fee payment at the time of service)
9 Payment System in Health: Payment methods according to Service Providers (Performance Evaluation in Health Enterprises and Performance-Based Supplementary Payment System, Diagnosis-Related Groups-DRG, etc.)
10 Investment Decision and Investment Budget, Evaluation of Investment Project in Hospitals and Health Institutions / Organizations
11 Health Insurance-Health Insurance Service (General Health Insurance, Private Health Insurance, Complementary Health Insurance)
12 Medical Materials and Pharmaceuticals, Wastes (Pharmaceutical waste, medical waste, chemical waste) in Hospitals and Healthcare Institutions / Organizations (cost-price-fee-budget etc.)
13 Utilization of External Resources in Hospitals and Health Institutions / Organizations (cost-price-fee-budget etc.)
14 Health Tourism (cost-price-fee-budget etc.)

Recomended or Required Reading

Main Resources:
AĞIRBAŞ, I., AKBULUT, Y., GÖKTAŞ, B., UĞURLUOĞLU ALDOĞAN, E., DOĞANAY PAYZINER, P. (2015). Sağlık Kurumlarında Finansal Yönetim, Ismail Ağırbaş (Ed.), T.C. Anadolu Üniversitesi Yayın No: 2863, (3. Baskı), Açıköğretim Fakültesi Yayın No: 1280, Anadolu Üniversitesi: Eskişehir
KAYGUSUZ, S. Y. ve TATAR, F. (2021). Sağlık Kurumlarında Maliyet ve Yönetim Muhasebesi. 1. Baskı, ISBN: 978-605-247-294-1, Dora Basım Yayın Dağıtım: Bursa
TEKTÜFEKÇI, F., KAYA, A., GÜMÜŞ, Y., TÜKENMEZ, N. M., GÖNEN, S. & KUTAY, N. (2019). Sağlık Kurumlarında Maliyet Yönetimi. ISBN: 978-975-442-547-5, Editör: KUTAY, N., Atatürk Üniversitesi Açıköğretim Fakültesi Yayını: Erzurum
TÜKENMEZ, N. M., TEKTÜFEKÇI, F., KUTAY, N., KABAKCI, Y. KAYA, A., KURT GÜMÜŞ, G., GÜLER ÖZÇALIK, S. GÜNGÖR, B., ORÇUN, Ç. & GÜLHAN, Ü. (2020). Sağlık Kurumlarında Finansal Yönetim. ISBN: 978-625-7931-30-4, Editör: TÜKENMEZ, N. M., Atatürk Üniversitesi Açıköğretim Fakültesi Yayını: Erzurum

Supplementary Resources:
Republic of Turkey Ministry of Health, https://www.saglik.gov.tr/
Dokuz Eylul University Research and Application Hospital, https://hastane.deu.edu.tr/
Legal Legislation and Regulations
All books and academic publications related to accounting of Health Institutions / Organizations and Hospital Businesses

Planned Learning Activities and Teaching Methods

Theorical Lecturing, Problem Solving, Case Study, Applications

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated by midterm exams (MTE) and final / final exams (FIN / FCGR) as well as the semester work (homework, presentation and report) on the scientific research topic they have prepared during the semester.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylul University Faculty of Economics and Administrative Sciences Department of Business Administration Accounting and Finance Department,
e-Mail: f.tektufekci@deu.edu.tr; (0232) 3010728

Office Hours

Determination of the course by the instructor according to the course program of each semester

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 5 5
Preparation for final exam 1 10 10
Preparing presentations 1 6 6
Preparations before/after weekly lectures 14 2 28
Preparing assignments 1 15 15
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 110

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61
LO.7

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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