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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: Interdisciplinary Journal of Virtual Learning in Medical Sciences
- نوع مقاله: Journal Article
- کلمات کلیدی: Students,university,Cost analysis,Activity-Based Costing,Cost Driver,Based Multiplexing
- چکیده:
- چکیده انگلیسی: Introduction: Today, regarding the role of accurate information, especially financial information, and financial decision-making, planning and implementation of a sound costing system that can detect, identify and calculate the exact cost of the delivered services is of great importance. Our country is not an exception. The importance of applying the correct information in decision-making and the need for clarity of costs and revenue sources has received an increasing emphasis in recent years in Iran. Materials and Methods: In this study, the costs of the Department of Student and Cultural Affairs in 2011 were analyzed and total cost of services delivered to the students was calculated. The method applied in calculating was Activity Based Costing (ABC). First, each process and activity was analyzed. Then the total cost of each activity center was calculated step by step, using the right bases. Finally, the per capita cost of each activity center for the students was calculated. The calculations were carried out, using Excel software. Results: The total cost of the services delivered to the students of Tehran University of Medical Sciences was 10,551,353.64 Rials and the total cost of services delivered to the students in dormitories of Tehran University of Medical Sciences was 21,705,119.32 Rials. Conclusion: Forty percent of the cost of the services was procured by the government and the %60 of the cost was without any fund. This leads to the reduction and low quality of the services delivered to the students. So a revision of the required budget for this the procurement of the deficit is necessary.
- انتشار مقاله: 11-10-1398
- نویسندگان: Ramin Rahimniya,Malihe Ram,Elham Siavashi,Saman Ghasempour,Mohsen Baruni,Mehdi KHakian,Nourolhoda Fakhrzad
- مشاهده
- جایگاه : پژوهشی
- مجله: Interdisciplinary Journal of Virtual Learning in Medical Sciences
- نوع مقاله: Journal Article
- کلمات کلیدی: Economic Growth,Education,Human Capital,Economics,Household’s Welfare,Structural Path Analysis
- چکیده:
- چکیده انگلیسی: Introduction: Because of the close relationship between economic growth and well-being, many economists have sought to identify the sources of economic growth. Human capital, through increased quality, increased wages will enhance economic growth .Today, Development Economists studies shows government policy such as Investing in human capital and R&D expenditure affected on Income distribution and reduction of inequality in countries economics.Materials and Methods: This study is based on data of 2011 Iranian social accounting matrix using structural path analysis. The study population was included all the economic sectors and households in Iran. Sim sip -SAM software used for analysis of data.Results: With increase of 1 billion Rial in education sector, income of energy sector, services sector, Health sector, agricultural sector, industrial sector, and mining sector increased 0.0199, 0.0195, 0.0185, 0.0173, 0.012, and 0.0154 respectively. Among the quintile households, the fifth quintile Urban with 0.038 billion will have the greatest impact on expansion of the training and the total household income will increase to the extent of 0.229 billion.Conclusion: Expansion or regards to Education sector caused increase of income in household’s quintiles equally, in result, this issue reduced inequality, thus providing of free education will increase household welfare, economic growth and ultimately the economic development will be strengthened.
- انتشار مقاله: 11-10-1398
- نویسندگان: Mehdi Khakian,Mohsen Barouni,Nourolhoda Fakhrzad,Javad Neshani Sadabad,Alireza Khakian,Zeynab Kargar
- مشاهده