Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical Sciences, Iran, 2015
Background and purpose: Educational services are highly expensive, so, accurate financial information could be of great benefit for optimized management of training organizations. Activity-based costing (ABC) is of particular importance for authorities. Materials and methods: In this cross-sectional...
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| Format: | Article |
| Language: | English |
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Mazandaran University of Medical Sciences
2018-08-01
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| Series: | Journal of Mazandaran University of Medical Sciences |
| Subjects: | |
| Online Access: | http://jmums.mazums.ac.ir/article-1-11606-en.html |
| _version_ | 1797943786122248192 |
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| author | Siavash Moradi Akbar Hedayatizadeh-Omran Ghasem Janbabaei Reza Alizadeh-Navaei Mohammad Panbehchi Bijan Geraili Somayeh Fallahpour Hasan Eshaghi |
| author_facet | Siavash Moradi Akbar Hedayatizadeh-Omran Ghasem Janbabaei Reza Alizadeh-Navaei Mohammad Panbehchi Bijan Geraili Somayeh Fallahpour Hasan Eshaghi |
| author_sort | Siavash Moradi |
| collection | DOAJ |
| description | Background and purpose: Educational services are highly expensive, so, accurate financial information could be of great benefit for optimized management of training organizations. Activity-based costing (ABC) is of particular importance for authorities.
Materials and methods: In this cross-sectional study, the cost of all educational services was evaluated in the faculty of medicine in Mazandaran University of Medical Sciences, Iran 2015, using the ABC method. After identifying activity centers, costing, including direct and indirect costs, and depreciation and construction costs were determined for each activity according to financial documents obtained from the financial office.
Results: The total cost for each student was found to be more than 300 million Rial in 2015. Also, the cost of conducting each class per hour and the cost of each unit of the modules were almost 50 million and 800 million Rial, respectively.
Conclusion: Current findings confirmed that medical education is expensive which requires recruiting effective educational staff and optimized management of financial resources to overcome the financial burden. The ABC method is an accurate method that could help the authorities to design and implement a reliable educational financial program. |
| first_indexed | 2024-04-10T20:29:41Z |
| format | Article |
| id | doaj.art-87455fbfb5434b08b7276b2e42210c9f |
| institution | Directory Open Access Journal |
| issn | 1735-9260 1735-9279 |
| language | English |
| last_indexed | 2024-04-10T20:29:41Z |
| publishDate | 2018-08-01 |
| publisher | Mazandaran University of Medical Sciences |
| record_format | Article |
| series | Journal of Mazandaran University of Medical Sciences |
| spelling | doaj.art-87455fbfb5434b08b7276b2e42210c9f2023-01-25T07:32:44ZengMazandaran University of Medical SciencesJournal of Mazandaran University of Medical Sciences1735-92601735-92792018-08-01281638692Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical Sciences, Iran, 2015Siavash Moradi0Akbar Hedayatizadeh-Omran1Ghasem Janbabaei2Reza Alizadeh-Navaei3Mohammad Panbehchi4Bijan Geraili5Somayeh Fallahpour6Hasan Eshaghi7 Assistant Professor, Gastrointestinal Cancer Research Center, Mazandaran University of Medical Sciences, Sari, Iran Assistant Professor, Gastrointestinal Cancer Research Center, Mazandaran University of Medical Sciences, Sari, Iran Associate Professor, Department of Hematology and Oncology, Gastrointestinal Cancer Research Center, Mazandaran University of Medical Sciences, Sari, Iran Assistant Professor, Gastrointestinal Cancer Research Center, Mazandaran University of Medical Sciences, Sari, Iran General Practitioner, Mazandaran University of Medical Sciences, Sari, Iran General Practitioner, Mazandaran University of Medical Sciences, Sari, Iran MSc in Health Services Management, Gastrointestinal Cancer Research Center, Mazandaran University of Medical Sciences, Sari, Iran MSc in Accounting, Gastrointestinal Cancer Research Center, Mazandaran University of Medical Sciences, Sari, Iran Background and purpose: Educational services are highly expensive, so, accurate financial information could be of great benefit for optimized management of training organizations. Activity-based costing (ABC) is of particular importance for authorities. Materials and methods: In this cross-sectional study, the cost of all educational services was evaluated in the faculty of medicine in Mazandaran University of Medical Sciences, Iran 2015, using the ABC method. After identifying activity centers, costing, including direct and indirect costs, and depreciation and construction costs were determined for each activity according to financial documents obtained from the financial office. Results: The total cost for each student was found to be more than 300 million Rial in 2015. Also, the cost of conducting each class per hour and the cost of each unit of the modules were almost 50 million and 800 million Rial, respectively. Conclusion: Current findings confirmed that medical education is expensive which requires recruiting effective educational staff and optimized management of financial resources to overcome the financial burden. The ABC method is an accurate method that could help the authorities to design and implement a reliable educational financial program.http://jmums.mazums.ac.ir/article-1-11606-en.htmlactivity-based costingmedical educationfaculty of medicineiran |
| spellingShingle | Siavash Moradi Akbar Hedayatizadeh-Omran Ghasem Janbabaei Reza Alizadeh-Navaei Mohammad Panbehchi Bijan Geraili Somayeh Fallahpour Hasan Eshaghi Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical Sciences, Iran, 2015 Journal of Mazandaran University of Medical Sciences activity-based costing medical education faculty of medicine iran |
| title | Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical
Sciences, Iran, 2015 |
| title_full | Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical
Sciences, Iran, 2015 |
| title_fullStr | Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical
Sciences, Iran, 2015 |
| title_full_unstemmed | Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical
Sciences, Iran, 2015 |
| title_short | Activity Based Costing of Educational Services in Faculty of Medicine in Mazandaran University of Medical
Sciences, Iran, 2015 |
| title_sort | activity based costing of educational services in faculty of medicine in mazandaran university of medical sciences iran 2015 |
| topic | activity-based costing medical education faculty of medicine iran |
| url | http://jmums.mazums.ac.ir/article-1-11606-en.html |
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