نوع مقاله : مقاله پژوهشی
1 استاد ممتاز، گروه حسابداری، دانشگاه شیراز، شیراز، ایران
2 دانشجوی دکتری حسابداری، دانشگاه شیراز، شیراز، ایران
عنوان مقاله [English]
Introduction: Calculating the cost of services provided in the health sector is the basis for establishing the operational budgeting system and determining actual tariffs. Considering the importance of the education system in the health sector and the need to calculate its total cost, the main goal of this article is to calculate the total cost of studying in non-clinical fields of the health sector in Fars University of Medical Sciences and Health Services by activity-based pricing method. Research method: The statistical population of the research included non-clinical courses in 9 schools located in Shiraz city and 5 schools in other cities of Fars province. The required information was collected from accrual accounting, payroll and educational assistant software named "Sama", faculties such as the exact position of the people and the units of professors, the list of paid fees and interviews. Findings: In non-clinical fields, the relationship between the student's final grade in practical course units and the student's final grade in theoretical course units was positive and significant. There was a significant difference in the cost of education in different educational levels; In such a way that the associate degree with the amount of 489 million Rials was the lowest and the specialized doctorate with the amount of 3.636 million Rials was the highest in terms of the average cost. The cost of studying in different faculties also had a significant difference. Faculties of modern medical sciences and technologies, pharmacy and medicine, respectively, had the highest cost of student education; In addition, considering the share of education (about 53%) of the total cost, the need for authorities to pay attention to education in order to reduce the cost of a student's education was determined. Conclusion: The authorities should focus on controlling and reducing the cost of education as the main component of the cost of education. Therefore, when comparing the final price of different majors and degrees, as well as for allocating funds to faculties, they should pay attention to factors such as the number of practical and theoretical course units, degree and faculty.