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Mahmoud Biglar , Peivand Bastani , Soudabeh Vatan Khah ,
Volume 7, Issue 4 (11-2013)
Abstract

Background and Aim: Stewardship and delivery of health services are considered as the most important areas in the healthcare system of the Islamic Republic of Iran in 1404. This study was conducted to investigate the main challenges in medical education stewardship because of its importance in the management and leadership of education from the viewpoint of education process providers.

Materials and Methods: This qualitative research was conducted using thematic and framework analyses to obtain the collective view of faculty members of Medical Sciences Universities in Iran. The data were collected applying deep semi-structured interviews. To increase the acceptability of the study, four criteria of Lincoln and Gupta were used. Codes, categories and themes were extracted by expert researchers of qualitative studies who had no conflict of interests with the topic.

Results: Of the 24 faculty members interviewed, 7 were females and 17 were males. They comprised 5 full professors, 8 associate professors, 9 assistant professors and 2 lecturers. The findings of the interviews were categorized in three main lines of stewardship in health system in the form of main and sub themes so that there were 2, 2 and 5 main themes in each line, respectively.

Conclusion : Since many of the challenges extracted from the present interviews are considered as essential interventions for achieving the stewardship functions of health system -- and, as a result, medical education -- , it is important to pay more attention to these challenges and at the same time conduct more complete studies to get more practicable solutions to these problems.


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.


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