Volume 14, Issue 1 (Winter 2025)
aumj 2025, 14(1): 31-48 |
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Research code: IR.ABZUMS.REC.1401.143
Ethics code: IR.ABZUMS.REC.1401.143
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Nazari M, khoramian Tusi S, Aghakouchakzadeh A, Jahangiri pashaki P. Calculating the costs of general dentistry doctorate in Alborz University of Medical Sciences in the academic year 2021-2022 based on the activity-based costing model (ABC). aumj 2025; 14 (1) :31-48
URL: http://aums.abzums.ac.ir/article-1-1810-en.html
URL: http://aums.abzums.ac.ir/article-1-1810-en.html
Morteza Nazari *1 
, Somayeh Khoramian Tusi2 , Arezo Aghakouchakzadeh3 , Parichehr Jahangiri pashaki4
, Somayeh Khoramian Tusi2 , Arezo Aghakouchakzadeh3 , Parichehr Jahangiri pashaki4
1- Department of Healthcare Services Management, School of Health, Alborz University of Medical Sciences, Karaj, Iran , m.nazari595@gmail.com
2- Department of Pediatric Dentistry, Alborz University of Medical Sciences, Karaj, Iran
3- Department of Oral and Maxillofacial Pathology, School of Dentistry, Alborz University of Medical Sciences, Karaj, Iran
4- MSc in Health Services Management, Alborz University of Medical Sciences, Karaj, Iran
2- Department of Pediatric Dentistry, Alborz University of Medical Sciences, Karaj, Iran
3- Department of Oral and Maxillofacial Pathology, School of Dentistry, Alborz University of Medical Sciences, Karaj, Iran
4- MSc in Health Services Management, Alborz University of Medical Sciences, Karaj, Iran
Abstract: (1033 Views)
Abstract
Background and Aim: In recent years, universities have faced the challenge of increasing costs while increasing demand, which is seen in most countries of the world. Universities are facing problems such as the lack of educational facilities, suitable space for faculty members and staff, and their low salaries. Therefore, the proper management of costs is one of the priorities of managers and policymakers, along with planning current affairs. The aim of this research, Calculating the costs of general dentistry doctorate in Alborz University of Medical Sciences in the academic year 2021-2022 based on the activity-based costing model (ABC)
Research Method: This research is descriptive and analytical and In terms of time, the work is carried out cross-sectionally-longitudinally. In terms of results, it is applied research. The data were collected using data collection forms and analyzed using EXCEL software and The total price of the general dental doctorate training course was calculated.
Results: In total, 321 general dental doctorate students were studying in Alborz University of Medical Sciences in the academic year 2021-2022. The total direct personnel costs were 98,170,300,898 Rials and the total indirect personnel costs were 81,498,947,536 Rials. The total cost of consumables for the students of the 5th semester and later, according to the type of practical unit and the equipment needed for the students, was estimated at 55,111,406,200 rials. In addition, the total support costs, such as transportation of employees and students, student feeding, building and facilities maintenance, etc., were set at 66,162,256,119 and the depreciation cost was calculated at 17,492,431,115. Finally, the total cost of educating one student was calculated as 992,010,408 Rials.
Conclusion: The total cost for training a student in general dental doctorate course at Alborz University of Medical Sciences in the academic year 2021-2022 was calculated to the amount of 992,010,408 Rials. It is necessary for the policy makers and managers of the Ministry of Health and Universities of Medical Sciences to use the activity-based costing model (ABC) to extract and calculate the cost of training in the medical department and include appropriate strategies to reduce costs while maintaining the quality level of education.
Keywords: Activity based costing (ABC), Cost of services
Background and Aim: In recent years, universities have faced the challenge of increasing costs while increasing demand, which is seen in most countries of the world. Universities are facing problems such as the lack of educational facilities, suitable space for faculty members and staff, and their low salaries. Therefore, the proper management of costs is one of the priorities of managers and policymakers, along with planning current affairs. The aim of this research, Calculating the costs of general dentistry doctorate in Alborz University of Medical Sciences in the academic year 2021-2022 based on the activity-based costing model (ABC)
Research Method: This research is descriptive and analytical and In terms of time, the work is carried out cross-sectionally-longitudinally. In terms of results, it is applied research. The data were collected using data collection forms and analyzed using EXCEL software and The total price of the general dental doctorate training course was calculated.
Results: In total, 321 general dental doctorate students were studying in Alborz University of Medical Sciences in the academic year 2021-2022. The total direct personnel costs were 98,170,300,898 Rials and the total indirect personnel costs were 81,498,947,536 Rials. The total cost of consumables for the students of the 5th semester and later, according to the type of practical unit and the equipment needed for the students, was estimated at 55,111,406,200 rials. In addition, the total support costs, such as transportation of employees and students, student feeding, building and facilities maintenance, etc., were set at 66,162,256,119 and the depreciation cost was calculated at 17,492,431,115. Finally, the total cost of educating one student was calculated as 992,010,408 Rials.
Conclusion: The total cost for training a student in general dental doctorate course at Alborz University of Medical Sciences in the academic year 2021-2022 was calculated to the amount of 992,010,408 Rials. It is necessary for the policy makers and managers of the Ministry of Health and Universities of Medical Sciences to use the activity-based costing model (ABC) to extract and calculate the cost of training in the medical department and include appropriate strategies to reduce costs while maintaining the quality level of education.
Keywords: Activity based costing (ABC), Cost of services
Type of Study: Research |
Subject:
Special
Received: 2024/05/03 | Accepted: 2024/09/23 | Published: 2024/12/30
Received: 2024/05/03 | Accepted: 2024/09/23 | Published: 2024/12/30
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