[ analysis of education expenditure per capita in public health faculty of Qazvin University of medical sciences]

ABSTRACT

It is necessary for higher education institutes and organizations to use financial analysis for boosting productivity and optimal human and capital resources allocation. This cross-sectional study was conducted to calculate training expenses per capita in two public health faculties of Qazvin University of medical sciences in 2008-2009. The community research in this study was all of the educational groups in these two public health faculties of Qazvin University of medical sciences. Data was collected by information sheets using direct observation and interviews with the relevant staff. The cost centers are divided into 4 categories administrative, administrative- student, supportive and educational units. The findings show that the annual educational expenses per student in the health environments 194400529 Rls, professional health 12196607 Rls, public health 21951484 Rls, medical emergency 11481283 Rls, nursing of the operation room 13852267 Rls, anesthesia 12208699 Rls, medical laboratory 15937338 Rls, health care management 15320096 Rls and MPH was 14395964 Rls 62% of the total educational expenses were direct costs of educational groups and 38% of costs was the indirect ones. Student education in different disciplines is a costly issue. Determining standard indices to train the human resources and focusing on detecting the unnecessary costs and eliminating them is an important step to reduce the average costs