محاسبه هزینه تمام شده آموزش دانشجو در دانشگاه علوم پزشکی گناباد در سال 1395: استفاده از روش مرحله ای-کاهشی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 اقتصاد سلامت، گروه بهداشت عمومی، دانشکده بهداشت، مرکز تحقیقات و توسعه اجتماعی، دانشگاه علوم پزشکی گناباد، گناباد، ایران

2 گروه فیزیک پزشکی و پرتوشناسی، دانشکده پیراپزشکی، دانشگاه علوم پزشکی گناباد، گناباد، ایران

3 کارشناس و کارشناس ارشد حسابداری، معاونت توسعه مدیریت و منابع، دانشگاه علوم پزشکی گناباد، گناباد، ایران

4 اقتصاد سلامت، گروه بهداشت عمومی، دانشکده بهداشت، دانشگاه علوم پزشکی سبزوار، ایران

5 کارشناس ارشد مدیریت آموزشی، معاونت آموزشی، دانشگاه علوم پزشکی گناباد، گناباد، ایران

6 کارشناس ارشد مدیریت منابع انسانی، معاونت آموزشی، دانشگاه علوم پزشکی گناباد، گناباد، ایران

7 کارشناس حسابداری، معاونت آموزشی، دانشگاه علوم پزشکی گناباد، گناباد، ایران

8 گروه فیزیولوژی و آناتومی، دانشکده پزشکی، دانشگاه علوم پزشکی گناباد، گناباد، ایران

چکیده

چکیده
زمینه و هدف: فراهم شدن شواهد مربوط به هزینه تمام شده تربیت دانشجو از مهترین اهداف و محور های برنامه تحول و نوآوری آموزش پزشکی است. مطالعه حاضر با هدف محاسبه هزینه تمام شده آموزش دانشجو در دانشگاه علوم پزشکی گناباد انجام شد.
روش بررسی: پژوهش حاضر یک مطالعه مقطعی است. از اطلاعات هزینه جاری و استهلاک دارایی منابع صرف شده برای ارایه خدمات آموزش دانشجو در چهار دانشکده پزشکی، پرستاری و مامایی، پیراپزشکی و بهداشت علوم پزشکی گناباد در سال 1395 استفاده شد. در مطالعه حاضر از دیدگاه ارایه کننده خدمت برای شناسایی هزینه ها و از روش هزینه یابی مرحله ای-کاهشی برای تحلیل داده ها استفاده شد. محاسبات در نرم افزار Excel انجام شد.
یافته ها: مجموع هزینه صرف شده برای خدمات آموزش دانشجو 173.128 میلیون ریال بود. هزینه نیروی انسانی بعنوان بزرگترین طبقه هزینه، 87.5 درصد از کل هزینه را شامل شد. هزینه متوسط آموزش دانشجویان پزشکی معادل 245,535,348 ریال بود. هزینه متوسط سالانه آموزش دانشجو در مقطع کار شناسی ارشد رشته های پرستاری، بهداشت محیط و آموزش بهداشت به ترتیب برابر با 194,155,419، 164,065,003 و 138,823,439 محاسبه شد. در بین رشته های مقطع کارشناسی، بالاترین هزینه آموزش دانشجو مربوط به رشته های علوم آزمایشگاهی معادل 99,682,539 بود.
نتیجه گیری: یافته ها این مطالعه، مقادیر هزینه واحد آموزش دانشجو برای آموزش عالی سلامت را نشان داد. بین هزینه واقعی انجام شده برای آموزش و تعرفه (شهریه) مصوب وزارت بهداشت تفاوت وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Calculating the Unit Cost of Student Training at Gonabad University of Medical Sciences in 2017: Using a Step-Down Method

نویسندگان [English]

  • Reza Esmaeili 1
  • Mojtaba Kianmehr 2
  • Ali Reza Tahanzade 3
  • Mehdi Ehtiati 3
  • Alireza Ghorbani 4
  • Ali Pourfatemi 5
  • Hossien Moazen 6
  • Kazem Tahan 7
  • abasali abasnejad 8
1 Department of public health, Faculty of health, Social Development and Health Promotion Research Center, Gonabad University of Medical Science, Gonabad, Iran
2 Department of Biophysics and Radiology, school of Paramedicine, Social Development and Health Promotion Research Center, Gonabad University of Medical Sciences, Gonabad, Iran
3 BSc and MSc in Accountings, Deputy of Development and Resource Management, Gonabad University of Medical Sciences, Gonabad, Iran
4 Department of Public Health, School of Health, Sabzevar University of Medical Sciences, Sabzevar Iran
5 MSc in Educational Sciences, Deputy of Education, Gonabad University of Medical Sciences, Gonabad, Iran
6 MSc in Hunan Resources Management, Deputy of Education, Gonabad University of Medical Sciences, Gonabad, Iran
7 BSc in Accountings, Deputy of Education, Gonabad University of Medical Sciences, Gonabad, Iran
8 Department of Physiology and Anatomy, School of Medicine, Gonabad University of Medical Sciences, Gonabad, Iran
چکیده [English]

Background: The provision of evidences on the unit cost of student training is one of the main goals and axes of the packages for reforming and innovation in medical education in the Islamic Republic of Iran. The purpose of this study was to calculate the unit cost of student training in Gonabad University of Medical Sciences.
Methods: the present study was a cross-sectional study. The data of the current cost and depreciation of resources in four faculties of medicine, nursing and midwifery, paramedical and health sciences of Gonabad University of Medical Sciences in 2017 were included. In the present study for cost identification, the provider’s perspective was the step-down costing method were used to analyze the data. The calculations were done in Excel software.
Results: the total cost of student education services was 173.128 million Rials. The human resources cost as the largest expense category was 87.5% of the total cost. The unit cost of student’s education was 245,535,348 Rials for medicine school. The unit cost of student’s education in Master of Science in nursing, environmental health, and health education was 194,155,419, 164,065,003, and 138,823,439, respectively. Among the undergraduates, the highest unit cost of student training was determined for laboratory sciences, 99,682,539.The unit cost of general medicine and Master of Science was more than the tuition fees approved by the ministry of health in Iran.
Conclusion: the study findings revealed the amount of unit cost for student training in medical higher education. There is a gap between the real cost of education (Costs incurred) and tuition fees approved by the ministry of health in Iran.

کلیدواژه‌ها [English]

  • "Activity Based Costing"
  • "Education Economics"
  • "Health Economics"
  • "Student’s Per capita"
  • "Unit Cost"

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