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

نوع مقاله : پژوهشی (Original Research)

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"

مراجع

1. Ghaffari S, Mohamadzadeh A, Akbari S, Salem Safi P, Yousefi M. Costing in hospital services: economists and accountants' approaches. Journal of Hospital. 2013;11(4):75-84.
2.  Than TM, Saw YM, Khaing M, Win EM, Cho SM, Kariya T, et al. Unit cost of healthcare services at 200-bed public hospitals in Myanmar: what plays an important role of hospital budgeting? BMC health services research. 2017;17(1):669.
3. Ebadifard Azar F, Hassan Gorji A, Esmaeili R. Calculation and unit cost analysis of health care services delivered in Shahriar SA Bakhshi health center by activity based costing; 2006. Journal of Health Administration. 2006;9(23):31-41.
4.Cunnama L, Sinanovic E, Ramma L, Foster N, Berrie L, Stevens W, et al. Using top‐down and bottom‐up costing approaches in LMICs: The case for using both to assess the incremental costs of new technologies at scale. Health economics. 2016;25(S1):53-66.
5. Arizti P, Brumby J, Manning N, Senderowitsch R, Thomas T. Results, performance budgeting and trust in government. Washington, D.C.: World Bank; 2010.
6.Principles of Cost Price Estimation for the Activities in Executive Organizations. Tehran: Presidency Islamic Republic of Iran,Plan and Budget Organization; 2017.
7.Shamsi Gooshki E, Pourabbasi A, Akbari H, Rezaei N, Arab Kheradmand A, Kheiry Z, et al. Internationalization of medical education in Iran: A way towards implementation of the plans of development and innovation in medical education. Journal of advances in medical education & professionalism. 2018;6(1):43.
8.Pourabbasi A, Haghdoost AA, Akbari H, Kheiry Z, Dehnavieh R, Noorihekmat S, et al. Packages for reform and innovation in medical education in Islamic Republic of Iran; a conceptual framework. Tev va Tazkiyeh. 2017;26(1):45-50.
9.Mogyorosy Z, Smith P. The main methodological issues in costing health care services: a literature review. York, UK: University of York, Centre for Health Economics; 2005.
10. Conteh L, Walker D. Cost and unit cost calculations using step-down accounting. Health policy and planning. 2004;19(2):127-35.
11. Dalaba MA, Akweongo P, Savadogo G, Saronga H, Williams J, Sauerborn R, et al. Cost of maternal health services in selected primary care centres in Ghana: a step down allocation approach. BMC health services research. 2013;13(1):287.
12. Shepard DS, Hodgkin D, Anthony YE. Analysis of hospital costs: a manual for managers: World Health Organization; 2000.
13. The costs of training health professionals in the Republic of Moldova. World Health Organization, 2014.
14. Cost Analysis of Kabul Medical University in 1390. Islamic Republic of Afghanistan, Ministry of Public Health, 2013.
15. Rajabi A. Design of activity based costing system for calculation of actual price per medicine student (A case study in Shiraz, Fasa, and Yazd). Accounting & Adit Studies. 2011;18(64):35-56.
16. Ebadifard Azar F, Hassan Gorji A, Hadian M, Mahboub Ahari AR. Unit cost calculation of student training at different levels trough Activity Base Costing method (ABC) at the School of Management and Medical Information, Iran University of Medical Science: academic year, 2006-2007. Journal of Health Admonstration. 2006;9(4):23-8.
17.  Haghdoost AA, Amirimoghadam M, Loloei M, Banesh MR, Sabbah F, Mehrolhassani MH. Cost analysis of the education of students in School of Public Health, Kerman University of Medical Sciences, Iran, using activity-based costing model. Strides in Development of Medical Education 2014;11(1):13-22.
18. Jalili A, Ashrafi J. Determining Per Capita of Students with Activity-Based Costing Method (Case Study: Tehran Sciences and Research Branch). Managment Accounting. 2015;25:83-99.
19. Tamogheh Yari K, Moradi S, Mahmoudi A, Mohammadi K, Gharibi F. Total Cost of Educating the Nursing and Midwifery Students Using Activity-Based Costing Method in Medical Science University of Kurdistan. Technical Journal of Engineering and Applied Sciences. 2015;5(S):194-7.
20. Ghasempour S, Rahimniya R, Ghasempour S, Baruni M, Fakhrzad N, KHakian M, et al. Calculating the cost of student services through activity based costing method (ABC) at the department of student and cultural affairs of Tehran university of medical sciences in 2011. Interdisciplinary Journal of Virtual Learning in Medical Sciences 2014;5(2):e58999.
21. Kjouri J, Lotfi F, Amini M, Pilevar A, Ismail-Zadeh Z. Medical costs per student in the doctoral level professionals in Shiraz Medical School in 2007. Stride Dev Med Educ. 2010;7(1):9-16.
22.Mofid R, Ostad Jafar F, Semnani MA. Study of overall cost of the general practitioner's doctorate degree course in dentistry at Shaheed Beheshti Dental School for the year 1382-1383. Shahid Beheshti University Dental Journal. 2006;24(3):378-86.
23.Polimeni JM, Vichansavakul K, Iorgulescu RI, Chandrasekara R. Why perspective matters in health outcomes research analyses. The International Business & Economics Research Journal (Online). 2013;12(11):1503.
24. Iyiomo OA, Olayiwola A. Analysis of heterogeneities in the unit cost of university education in Nigeria. European Scientific Journal. 2014;10(13):83-97.
25.Akpotu NE. Social Cost Analysis of Secondary Education in South West Nigeria (1996-2001). Journal of Social Sciences. 2008;16(1):27-33.

فایل ها

اشتراک گذاری

ارجاع به این مقاله

آمار