Calculate the Cost of Student Services Trough Activity Based Costing Method (ABC) at the Department of Student and Cultural Affairs of Tehran University of Medical Sciences in 2011
Today, given the correct information, especially financial information, and financial decision-making, planning and implementation of appropriate a costing system that can detect and identify cost and service cost calculation is correct, the directions has been a special place, so every day the importance increases. Because in our country in recent years the importance of applying the correct information in decision-making and the need for transparency of costs and revenue sources Different emphasis has been given to this issue is very important.
In this study, the costs of Department of Student and Cultural Affairs in 2011 analyzed and the unit cost of services that provided to students at the Department of Student and Cultural Affairs had been calculated. The method applied in calculating is Activity Based Costing (ABC) that after analyzing process and activity, the unit cost of each activity by the right bases calculated and per capita cost of each the center of activity of Department of Student and Cultural Affairs calculated. Calculations were carried out using Excel software.
After the final calculation, the average unit cost of the services that provided to students by the Department of Student and Cultural Affairs calculated. The unit cost of the services that provided to students of Tehran University of Medical Sciences was 10,551,353.64 (Rial) and the unit cost of services provided to students in dormitories of Tehran University of Medical Sciences was 21,705,119.32 (Rial).
Finance information review shows that problems in the Government Accounting System remain and Infrastructure Reform is required.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.