Document Type: Original Article


Department of Accounting, Shiraz University, Shiraz, Iran


Introduction: Given the importance of the education system in the health sector and the necessity to calculate the cost in this sector, this study aimed to calculate the cost of education for health students in Shiraz Medical School, using activity-based costing (ABC).
Methods: This study was conducted in Shiraz University of Medical Sciences in 2015-2016, considering the cost structure of the education department. The data required for the present 
research study was gathered from accrual accounting system, payroll system, educational deputy system called SAMA, list of paid salaries, information received from medical school such as exact position of individuals and course credits assigned to teachers, interviews conducted at the university headquarter in order to determine the appropriate indicators for allocating the costs, and interviewing clinical and non-clinical teachers to calculate the cost of training in these fields.
Results: The findings indicated that the cost of training in general accounted for 70% of the total cost of student education. PhD in Medical Ethics, Assistant of Radiotherapy and Ph.D. in Pharmacology turned out to posit the highest cost for each student respectively, while MPH, Master of Medical Engineering, and Master of Electronic Medicine Education had the lowest cost for each student, respectively. The cost in all fields is more than the per capita cost of student education paid to the university.
Conclusion: Authorities should focus on controlling and reducing the cost of training, which is the main component of the costs. Factors such as the number of students in each field, degree, and
type of field are effective in the costs of education. Hence, in order to allocate the budget more equitably, costs of education for each field calculated by ABC should be based on allocating the funds
to the university.