Journal of Rafsanjan University of Medical Sciences
مجله دانشگاه علوم پزشکی رفسنجان
JRUMS
Medical Sciences
http://journal.rums.ac.ir
69
journal69
1735-3165
2008-7268
10.66224/jrums
fa
jalali
1404
1
1
gregorian
2025
4
1
24
1
online
1
fulltext
fa
برآورد هزینه تمام شده تربیت دانشجو در دانشکده داروسازی دانشگاه علوم پزشکی ایران با استفاده از روش هزینهیابی بر مبنای فعالیت در سال تحصیلی 1402-1401: یک مطالعه توصیفی
Estimating the Total Cost of Student Education in the Pharmacy School of Iran University of Medical Sciences Using the Activity-Based Costing (ABC) Method in the Academic Year 2022-2023: A Descriptive Study
مديريت و اطلاع رساني پزشكي
مديريت و اطلاع رساني پزشكي
پژوهشي
Research
<span style="font-size:10pt"><span style="line-height:110%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span style="font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">زمینه و هدف: </span></span></span></b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">دانشگاهها به عنوان مراکز اصلی تربیت نیروی انسانی متخصص نیازمند تخصیص بهینه بودجه هستند. روشهای مناسب هزینهیابی و داشتن اطلاعات دقیق مالی ضروری است. مطالعه حاضر با هدف برآورد هزینه تمام شده تربیت دانشجو در دانشکده داروسازی با روش هزینهیابی بر مبنای فعالیت در سال تحصیلی 1402-1401 انجام شد.</span></span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:110%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span style="font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">مواد و روشها:</span></span></span></b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin""> مطالعه حاضر از نوع توصیفی است. اطلاعات هزینهای از طریق مصاحبه با مسئولین مالی و اداری دانشکده و واحدهای ذی</span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">ربط از جمله حسابداری و اداری و همچنین اسناد قابل دسترسی در دانشکده استخراج شد. فرآیند تخصیص هزینه از مراکز فعالیت بالاسری به مراکز فعالیت نهایی انجام شد. هزینههای مراکز بالاسری و میانی بر اساس مبناهای تسهیم هزینه تعریف شده به مراکز فعالیت نهایی تخصیص داده شدند. سپس هزینههای مربوط به مراکز فعالیت نهایی، گروههای آموزشی، و در نهایت هزینه تمام شده دانشجو تعیین شد. تحلیل دادهها با استفاده از آمار توصیفی انجام شد.</span></span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:110%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span style="font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">یافتهها:</span></span></span></b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin""> متوسط هزینه تمام شده تربیت دانشجو در رشته دکتری عمومی داروسازی 132/069/299/3 ریال و کارشناسی ارشد ام</span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">فارم 381/238/699/2 ریال برآورد شد. مجموع هزینه</span></span></span><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">های بالاسری 691/323/445/20 ریال شد که سهم واحدهای نظری و عملی به ترتیب 003/030/636/7 و 688/293/809/12 ریال شدند و مجموع هزینههای اختصاصی 365/533/912/128 ریال شد و از این مقدار سهم واحدهای نظری و عملی به ترتیب 156/510/176/109 و 209/023/736/19 ریال بود. در این مطالعه تقریباً 90 درصد هزینهها مربوط به نیروی انسانی بود.</span></span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:110%"><span style="direction:rtl"><span style="unicode-bidi:embed"><span style="font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin"">نتیجهگیری:</span></span></span></b><span lang="AR-SA" style="font-size:12.0pt"><span style="line-height:110%"><span style="font-family:"B Nazanin""> بر اساس نتایج مطالعه، هزینههای پرسنلی با اختلاف بسیار زیاد بیشترین سهم از هزینهها را داشتند. لذا مهمترین اولویت باید در جهت افرایش بهرهوری نیروی انسانی باشد.</span></span></span></span></span></span></span></span><br>
<b><span dir="RTL" lang="AR-SA" style="font-size:12.0pt"><span style="line-height:107%"><span style="font-family:"B Nazanin"">واژههای کلیدی:</span></span></span></b><span dir="RTL" lang="AR-SA" style="font-size:12.0pt"><span style="line-height:107%"><span style="font-family:"B Nazanin""> هزینهیابی بر مبنای فعالیت، هزینههای آموزشی، داروسازی، اقتصاد آموزش</span></span></span>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><a name="_Hlk114425361"><b><span style="font-size:9.0pt"><span style="line-height:135%">Background and Objectives: </span></span></b></a><span style="font-size:9.0pt"><span style="line-height:135%">Universities, as the primary centers for training specialized human resources, require optimal budget allocation. Proper costing methods and accurate financial information are essential for achieving this goal. This study aimed to estimate the cost of training students at the School of Pharmacy using the Activity-Based Costing (ABC) method during the academic year 2022-2023. </span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Materials and Methods:</span></span></b><span style="font-size:9.0pt"><span style="line-height:135%"> This descriptive study collected cost information through interviews with financial and administrative officials of the college and its subordinate units, including accounting and administration departments, as well as accessible documents within the faculty. Costs were allocated from overhead to final activity centers. Overhead and intermediate center costs were distributed to final activity centers based on the defined cost-sharing bases. Subsequently, expenses related to the final activity centers, educational centers, and ultimately the cost per student were determined. Data were analyzed using descriptive statistics.</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Results:</span></span></b><span style="font-size:9.0pt"><span style="line-height:135%"> The average cost of training a student in the General Doctorate of Pharmacy program was estimated at 3/299/069/132 Rials, while the cost for the Master of Pharmacy program was 2/699/238/381 Rials. Total overhead costs amounted to 20/445/323/691 Rials, with theoretical and practical units accounting for 7/636/030/003 Rials and 12/809/293/688 Rials, respectively. Dedicated expenses totaled 128/912/533/365 Rials, with theoretical and practical units representing 109/176/510/156 Rials and 19/736/023/209 Rials, respectively. Notably, nearly 90% of the costs were attributed to human resources.</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Conclusion:</span></span></b><span style="font-size:9.0pt"><span style="line-height:135%"> The study findings highlight that personnel costs constitute the largest share of total expenses. Therefore, the highest priority should be given to enhancing the productivity of human resources to optimize costs effectively.</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Keywords:</span></span></b><span style="font-size:9.0pt"><span style="line-height:135%"> Activity-based costing, Education costs, Pharmacy, Education economics</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%"></span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Funding:</span></span></b><span style="font-size:9.0pt"><span style="line-height:135%"> This study was funded by the International Vice-Presidency of Iran University of Medical Sciences.</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Conflict of interest: </span></span></b><span style="font-size:9.0pt"><span style="line-height:135%">None declared.</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Ethical considerations:</span></span></b><span style="font-size:9.0pt"><span style="line-height:135%"> The Ethics Committee of Iran University of Medical Sciences approved the study (IR.IUMS.REC.1402.774).</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><b><span style="font-size:9.0pt"><span style="line-height:135%">Authors’ contributions:</span></span></b></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Conceptualization:</b> Mahmoud Zamandi</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Methodology:</b> Mahmoud Zamandi, Negar Mirzaee</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Data collection:</b> Mahmoud Zamandi</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Formal analysis:</b> Mahmoud Zamandi, Negar Mirzaee</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Supervision:</b> Mahmoud Zamandi, Negar Mirzaee</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Project administration:</b> Mahmoud Zamandi</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Writing – original draft:</b> Mahmoud Zamandi, Negar Mirzaee</span></span></span></span></span></span></span><br>
<span style="font-size:10pt"><span style="line-height:135%"><span style="tab-stops:-45.0pt"><span style="text-autospace:none"><span style="font-family:"Times New Roman",serif"><span style="font-size:9.0pt"><span style="line-height:135%">- <b>Writing – review & editing:</b> Mahmoud Zamandi, Negar Mirzaee</span></span><span style="font-size:9.0pt"><span style="line-height:135%"></span></span></span></span></span></span></span><br>
هزینهیابی بر مبنای فعالیت, هزینههای آموزشی, داروسازی, اقتصاد آموزش
Activity-based costing, Education costs, Pharmacy, Education economics
65
79
http://journal.rums.ac.ir/browse.php?a_code=A-10-6822-1&slc_lang=fa&sid=1
Negar
Mirzaee
نگار
میزرایی
mirzaee.negar20@gmail.com
6900319475328460060225
6900319475328460060225
Yes
Tehran University of Medical Sciences
دانشگاه علوم پزشکی تهران
Mahmoud
Zamandi
محمود
زمندی
mzamandi8@gmail.com
6900319475328460060226
6900319475328460060226
No
Tehran University of Medical Sciences
دانشگاه علوم پزشکی تهران