Unit cost calculation of student training at the School of Management and Medical Information, Tabriz University of Medical Science: academic year, 2014-2015

Abstract

Abstract Introduction: Today, regarding the role of accurate information in decision-making, designing of a costing system is of great Importance. The aim of this study is to estimate the final cost of student education in the School of Health Management and Medical Informatics, Tabriz University of Medical Sciences. Materials and Methods: In order to achieve cost accounting studies on higher education, systematic review has come from four databases: (PubMed- Scopus- ProQuest- Ovid). The method used to calculate the completed cost is an activity based method. The purpose of the cost, the cost of student's training and costing perspective was the faculty of management and medical informatics. The units of the faculty are classified into three groups. Upper-middle and final, the costs are based on distribution and are occurred in two ways: Direct way and descending way also are carried out between different units and ultimately between students. Excel 2010 is used in the calculation process. Results: The Faculty of Management and Medical Information has 4 educational groups, 16 full-time faculty members and 34 non-scientific staff. The per capita cost of education in course of health information technology in BSC was 74.3 million rials, in master was 118 million rials and Undergraduate diploma in medical record was 48.5 million rials. In major of health services management in master was 91.1 million rials, in BSC was 92 million rials and in PHD was 291.8 million rials, Master of health economies 187.7 million rials, PHD in health policy 432.6 million Rials and in master of medical librarianship was 205 million rials. Discussion: PHD students had the highest per capita expenses. The reason of high costs of postgraduate students showed a close relation with such factors as: Few numbers of students in this level, hiring lecturers with high scientific grades. Large proportion of research facilities, scholarships from Ministry of Health given to the student. Key words: Activity-Based Costing, Higher Education، final cost.