Application of Activity-Based Costing Method in Calculation the prime Cost of Medical Students’,Education

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

GHASEMI M.; MOHAMADI B.; SHABANI Z.; KHOSRAVI S.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Sadra Medical Sciences Journal Year:2023 | Volume:11 | Issue:1 Page(s): 91-100

Download Full-Text

Persian Verion

View:

Download:

Cites:

Information Journal Paper

Title

Application of Activity-Based Costing Method in Calculation the prime Cost of Medical Students’,Education

Author(s)

GHASEMI M. | MOHAMADI B. | SHABANI Z. | KHOSRAVI S. | Issue Writer Certificate

Keywords

Medical School

Students

Cost Analysis

Activity-Based Costing

Bam

Abstract

Introduction: Calculating the prime cost of student education is one of the requirements for achieving the goals of the country's development programs in terms of improving the efficiency of universities. It is also one of the most important goals of the transformation and innovation program in medical education. This study aimed to calculate the prime cost of education for Students of the School of Health at Bam University of Medical Sciences using Activity-Based Costing method. Methods: The present study is a descriptive cross-sectional and retrospective study. The required data were collected through designed forms. Then, the service prime cost was calculated using the Activity-Based Costing method and Excel 2016 software. Results: The results showed that the total cost of Bam School of Health was 31016503943 Rials. Of this amount, the environmental health group has the highest (22. 53%), and the health services management group has the lowest (9. 34%) costs among the existing educational groups. Also, among the cost chapters, the largest share is related to the expenses of the first chapter, salaries and wages. Conclusion: In this study, a Cost Analysis was performed by cost chapters. This approach in Cost Analysis helps planners to estimate a fixed cost enabling them to determine a fixed level of benefit and creating the lowest possible cost. It will help universities to be more accurate and efficient in using the resources available to them.

Cites

No record.

References

Activity Based Costing (ABC) to Calculate the Cost of Training Students in School of Management and Medical Information Sciences

Cite

APA: Copy

GHASEMI, M., MOHAMADI, B., SHABANI, Z., & KHOSRAVI, S.. (2023). Application of Activity-Based Costing Method in Calculation the prime Cost of Medical Students’,Education. SADRA MEDICAL SCIENCES JOURNAL, 11(1 ), 91-100. SID. https://sid.ir/paper/1098804/en

Vancouver: Copy

GHASEMI M., MOHAMADI B., SHABANI Z., KHOSRAVI S.. Application of Activity-Based Costing Method in Calculation the prime Cost of Medical Students’,Education. SADRA MEDICAL SCIENCES JOURNAL[Internet]. 2023;11(1 ):91-100. Available from: https://sid.ir/paper/1098804/en

IEEE: Copy

M. GHASEMI, B. MOHAMADI, Z. SHABANI, and S. KHOSRAVI, “Application of Activity-Based Costing Method in Calculation the prime Cost of Medical Students’,Education,” SADRA MEDICAL SCIENCES JOURNAL, vol. 11, no. 1 , pp. 91–100, 2023, [Online]. Available: https://sid.ir/paper/1098804/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops