Calculating the Cost of Student Services Through Activity Based Costing Method (ABC) in Health Area

Today, considering the role of correct information in decision making and especially financial information, the design and implementation of a costing system that is able to identify and correctly calculate the cost of services is of particular importance. Many evidences and results have shown that traditional cost accounting systems are not able to provide accurate information. The present study aimed at calculating the cost of services provided to medical and paramedical students in year 93. The used method was activity-based costing (ABC), in which, after analyzing the process and activity, the costs of each activity center were calculated using step-by-step based on the appropriate basis, and the per capita cost of each activity center was calculated for students. Calculations are done using Excel software by descriptive methods. 90% of the total cost of students from public sources is provided by the government, and 10% of the costs are without credit. Also, the cost of each course in environmental health has the highest price. There is a possibility to calculate the cost of education services using the cost-based costing system at the Saveh School of Medicine. The cost of services provided to students was higher than the credits for the student deputy in the year 93. This clarifies the need for a revision of the credit for the student deputy. The cost of each course in environmental health has the highest price. Given the fact that the training costs are fixed for each discipline, so increasing the number of students, these costs will be reduced to a greater number and the cost will be reduced.