| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 163314004103 | HOSPITAL FINANCIAL MANAGEMENT | Compulsory | 2 | 4 | 2 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| The aim of this course is to educate the students who have the knowledge of financial management system and historical development, to examine the effect of financial institutions on healthcare institutions, to understand "revolving fund management" of the hospital, to analyze the financial statements and to have general knowledge about Turkish Budget System. |
| Name of Lecturer(s) |
| Öğr. Gör. Hakan DUMAN |
| Learning Outcomes |
| 1 | to know Financial management in hospitals in terms of "revolving fund management" | | 2 | to know and interpret costs in hospitals and factors affecting costs | | 3 | Can do hospital financial analysis and interpret | | 4 | to have sufficient information about Turkish budget and financial management system. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Financial objectives, financial management in hospital enterprises; financial management problems in hospital enterprises; interpretation of financial analysis techniques and financial statements; the importance of financial analysis in terms of hospital operations and stock valuation. |
| Weekly Detailed Course Contents |
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| 1 | Within the framework of Budget and Financial Management Law No. 5018; Public finance and basic principles, General principles of the use of public resources, | | | | 2 | Public Administration Budgets, Types of Budget, Scope and Budgeting Principles, Central Government Budget Law; preparation of budget and its processes, Principles of Budget Implementation, | | | | 3 | Expenditure from public budget, Expenditure Authorities, Execution Officers, Expenses, types and processes of payment and purchasing | | | | 4 | Portable and immovable good concepts, "Portable Goods Regulation" and application examples | | | | 5 | Regulation of documents and accounting records to be used in expenditures in accordance with the "Revolving Fund Budget and Accounting Regulation" and other legislative provisions | | | | 6 | Accounting operations for income at public hospitals, "revolving fund budget" and accounting regulation legislation | | | | 7 | Accounting operations for income fat public hospitals, examples on "revolving fund budget" and accounting regulations | | | | 8 | Examples of legislation and applications on transactions to be carried out under revolving fund and additional payment methods and principles | | | | 9 | Activity reports and final account transactions legislation and implementation examples
| | | | 10 | Public financial management Internal control system
| | | | 11 | Public Accounts and Financial Statistics | | | | 12 | Definition of Financial Analysis, types, importance, techniques of financial analysis, analysis of comparative tables (horizontal analysis) and interpretation | | | | 13 | Analysis by Trend Percentage Method (Trend Analysis) and Percentage Method (Vertical Analysis)
construction and interpretation | | | | 14 | Rate analysis (ration analysis) made and interpreted | | | | 15 | | | | | 16 | | | |
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 2 | 28 |
| Self Study | 1 | 6 | 6 |
| Individual Study for Mid term Examination | 1 | 15 | 15 |
| Individual Study for Final Examination | 1 | 15 | 15 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 4 | 1 | | | | | | 4 | 1 | | LO2 | 2 | 4 | | | | | | | 4 | | | LO3 | | 4 | | | | | | | | 4 | | LO4 | 3 | 4 | | | | | | | 4 | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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