Document Type : Original Article
Authors
- . Behrooz Pouragha
- . Mehdi Tayebi Arasteh 1
- . Ehsan Zarei 2
- . Mahdieh Abdolahi 3
- . Hojjat Sheikhbardsiri 4
1 Department of Anesthesiology, School of Medicine, Alborz University of Medical Sciences, Karaj, Iran
2 Department of Public Health, School of Health, Shahid Beheshti University of Medical Sciences, Tehran, Iran
3 Department of Nursing, Zarand branch, Islamic Azad University, Zarand, Iran
4 Student Research Committee, Kerman University of Medical Sciences, Kerman, Iran
Abstract
INTRODUCTION: The educational service is expensive and having the right financial information is
one of the most important tools for managing financial resources. Therefore, due to the importance
of this issue, this study aimed to determine the cost of educational services for medical sciences
students at Alborz University of Medical Sciences.
METHODOLOGY: A cross-sectional study was conducted between March 20, 2018, and March 20,
2019, at Alborz University of Medical Sciences. The current and capital cost data were extracted
from the university’s financial database, and the cost price of services provided was calculated using
the activity-based cost model.
RESULTS: The mean annual cost of services per student was $4778, and the mean cost of education
per hour was $113. The total cost price of services provided per student at the school was 65% for
wages and salary, 26% for depreciation of building and equipment, and 9% for consumable goods
and services. Furthermore, the share of different cost centers to the total cost price of services
provided per student was 82% for educational services, 11.9% for student welfare services, and
6.1% for research services.
CONCLUSION: Costs of personnel, especially pays to faculty members and the costs of capital
expenditures, are the most important costs in higher education institutions. It seems reducing of
pay to faculty members through novelty approach of education and evaluation, reducing capital
expenditures through use effective of buildings and equipment that can be placed higher education
institutions in the path to productivity.
Keywords
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