Unit cost calculation of student training at different levels trough Activity Base Costing method (ABC) at the School of Management and Medical Information, Iran University of Medical Science: academic year, 2006-2007

Human resource is the main capital of each organization. Any attempts in privatization programs (according to 44 principal of constitution) and performance budgeting encounter to fail because of inappropriate scientific information about public sectors unit cost. Hence designing and applying of appropriate costing systems seems to be essential and indispensable. In this study information of total expenditures in academic year 1385-1386 analyzed and unit cost of student training and per credit hour calculated in two different scenarios. The method applied in calculating is Activity Based Costing (ABC). Administrative and teaching department of faculty categorized in three different group as overhead, intermediate and final activity center and total cost of these centers distributed between credit hour and finally between students trough cost drivers. In Calculation process we used Excel 2003 software. Total cost of each activity center is one of primary calculating process results. After final calculation in first scenario, the average unit cost per credit hour calculated 8693137(R) and student training unit cost calculated 18148974(R). In secondary scenario, unit cost per credit hour calculated 8902854 and student training unit cost is 18586807. In both scenario the unit cost of student in Health Information Management course (PhD level) is highest (56566092) and is least (7760748) in Medical Report course (graduate level). Financial information review of management faculty shows that information registration and data gathering in hard copy documents form can not provide information needs of costing analysis in useful form to management in different period. The reason of high costs of postgraduate students showed a close relation with such factors as: few numbers of students in this level, post graduates- specific facilities in comparison to the other students in undergraduate level, hiring lecturers with high scientific grades. Large proportion of research facilities, scholarships from Ministry of Health given to the student.