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Development of the Beyond Activity Based Costing System in Faculty of Management and Medical Informatics of Tabriz: A New Approach for Costing in Higher Education
Javad Mirzaei Nasirabad, Alireza Mahboub Ahari, Mahdi Zeynali, Rasoul Baradaran Hasanzadeh, Mohammad Taghi Bagheri Shadbad,
Volume 15, Issue 1 (3-2021)
Abstract
Background and Aim: Traditional costing systems are not efficient enough to calculate up-to-date costs and analyze training costs in education organizations. The present study was conducted with the aim of establishing an activity-based costing system in Tabriz School of Management and Medical Informatics.
Materials and Methods: The current multi-method study was conducted in academic year 2017-2018, aimed to establish cost accounting system which we called Beyond Activity Based Costing System (BABCS). First, using Business Process Modeling and Notation (BPMN), 3,729 activities inside 384 processes were identified, then illustrated and finalized in Bizagi-Modeler software. Overhead costs, were allocated initially to final activity centers then to cost objects based on the workload and time duration of activities. Data management was conducted in Excel and cost analysis was performed via Dptsco cost accounting platform.
Results: Despite the capability of the ongoing accounting system (Nezam Novin) in registering and description of the budget and spending of the faculty, it still needs to be reviewed and upgraded to achieve the objectives of accrual accounting. The total cost of the faculty in the study year is equal to 61,872,545 thousand Rials, of which 57,159,882 thousand Rials are related to education and 4,812,663 thousand Rials are the share of research activities. Based on the results obtained from the BABCS system, the average cost of each course unit in the college was calculated to be 5,102 thousand Rials and the average cost of student education was calculated to be 356,092 thousand Rials. The maximum and minimum cost of student education related to the field of Master of Management and Reforms in the Health System (MPH) was calculated at 800,130 thousand Rials and the Bachelor of Health Information Technology was calculated at 100,171 thousand Rials.
Conclusion: Tabriz School of Management and Medical Informatics has spent most of its resources on staff salaries and benefits. Establishment of activity-based costing system and its connection with other Portals and database of the university can play an effective role in managing the work flows and improving staff productivity and efficiency of the faculty organization.

A Survey of Medical Students’ Views of Tehran University of Medical Sciences about Clerkship Programs during the Covid-19
Miss Maryam Eslami, Javad Jahangirzadeh,
Volume 16, Issue 6 (1-2023)
Abstract
Background and Aim: The curriculum as the heart of the educational system is one of the effective factors in achieving the goals and mission of the university and its evaluation is of particular importance. Since medical education deals with human life and clerkships also play an essential role in shaping the professional abilities of medical students, this research was conducted with the aim of determining the desirability of clerkship programs from the point of view of medical students of Tehran University of Medical Sciences during the Covid-19 pandemic based on the nine elements of Francis Klein.
Materials and Methods: In this study, a descriptive-survey method was used. The statistical population was 487 medical students of Tehran University of Medical Sciences, who were undergoing the clerkship stage at the time of the research, and the questionnaire was provided to them in the form of a census. The number of samples was determined based on Morgan’s table of 215 people. The research tool was a standard questionnaire, the validity of which was confirmed by professors in the field of educational sciences, and its reliability was calculated using the Cronbach’s alpha method of 0.794. Descriptive statistics (including statistical tables, graphs, central and dispersion indices) and inferential statistics (including one-sample t-tests and independent two-sample t-tests) were used for data analysis.
Results: The results showed that clerkship programs from the point of view of medical students of Tehran University of Medical Sciences during the covid-19 disease, considering that the t-statistic of all research variables is less than 1.96 (educational objectives t=-4.735, educational content t=0/666, learning activities t=-7.812, teaching strategies t=-4.246, educational materials and resources t=-0.970, grouping of learners t=-5.223, learning space (place) t=-4.029, learning time t=-5.043, and learning evaluation t=-7.348) were not desirable in terms of all elements. It was also found that there is no significant difference in attitudes between male and female students regarding the desirability of these programs except for the element of educational goals.
Conclusion: According to the results of the research, the medical clerkship programs of Tehran University of Medical Sciences are facing challenges during the Covid-19 pandemic. Therefore, it is necessary to provide a program that is compatible with the conditions and can meet the educational needs of the learners.

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