Cost analysis of the education of students in School of Public Health Kerman University of Medical Sciences Iran using activitybased costing model
- سال انتشار: 1393
- محل انتشار: مجله گام های توسعه در آموزش پزشکی، دوره: 11، شماره: 1
- کد COI اختصاصی: JR_SDME-11-1_003
- زبان مقاله: انگلیسی
- تعداد مشاهده: 74
نویسندگان
PhD in Epidemiology , Professor of Epidemiology, Research Center for Modeling in Health, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Iran
Senior Researcher, Student Research Committee, Kerman University of Medical Sciences, Iran
MSc in Environmental Health Engineering, School of Public Health, Kerman University of Medical Sciences, Iran
PhD in Biostatistics, Department of Epidemiology and Biostatistics, Center for Regional Education of Health Care Systems (HIV/AIDS), Kerman University of Medical Sciences, Iran
BSc in Health Care Management, Medical Informatics Research Center, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Kerman, Iran
Mohammad-Hossein Mehrolhassani
PhD in Health Care Management, Department of Management Policy and Health Economics, Health Service Management Research Centre, Institute for Futures Studies in Health, Kerman University of Medical Sciences, Iran
چکیده
Background & Objective: Quantifying real costs in total and per student is one of the key objectives of budgeting in longterm plans for higher education sector without any doubt this will improve the performance of universities However the evidences and experiences in this regard are very limited within Iran The purpose of this study was to estimate and analyze all costs of a school (as a model) compatible with activitybased costing in the logics of operating budgeting Methods: Having reviewed all available relevant documents of School of Public Health Kerman University of Medical Sciences in one academic year (۲۰۱۰۱۱) real costs were extracted and categorized In the same time all available facilities (classes laboratories library computer rooms and common rooms) human resources students and infrastructures of the school were surveyed The cost data were grouped into five sections: training costs research costs administrative costs current supportive costs and maintenance/development costs Results: The total cost of School of Public Health was ۲۴۷۲۶ million Iranian Rial (IRR) consisted of ۱۸۸۵۰ IRR for teaching costs ۱۸۹۴ IRR for research costs ۲۵۱۹ IRR for administrative costs and ۱۴۶۳ IRR for maintenance and current costs The total per student cost was ۳۱۱۱ IRR The total per postgraduate student cost was ۲۵ times more than of undergraduate students Conclusion: A main part of the costs particularly salaries is out of hand of direct managers of the school These costs are usually hidden and are not presented in costs at the school level It seems that fixed salary of academic staff inflated human costs while it is suggested that with a better educational management the system could increase their responsibilities and improve their productivities Our computation as a model may help medical universities around the country to create a clear picture of their costs in line with the rules of operating budgetingکلیدواژه ها
Cost per student, educational costs, operating budget, economics of education, educational planningاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.