Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences
Aims: This study aims to calculate the total cost of educational services delivered by the School of Pharmacy at Isfahan University of Medical Sciences, focusing on the cost associated with training pharmacy students using time-driven activity-based costing (TDABC). Methods: Data were collected...
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| Format: | Article |
| Language: | English |
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Research Center for Rational Use of Drugs (RCRUD)
2024-12-01
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| Series: | Journal of Pharmaceutical Care |
| Subjects: | |
| Online Access: | https://jpc.tums.ac.ir/index.php/jpc/article/view/768 |
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| author | Farimah Rahimi Mohammadreza Amirsadri Mohammadreza Rezayatmand Mohammadreza Karimi |
| author_facet | Farimah Rahimi Mohammadreza Amirsadri Mohammadreza Rezayatmand Mohammadreza Karimi |
| author_sort | Farimah Rahimi |
| collection | DOAJ |
| description |
Aims: This study aims to calculate the total cost of educational services delivered by the School of Pharmacy at Isfahan University of Medical Sciences, focusing on the cost associated with training pharmacy students using time-driven activity-based costing (TDABC).
Methods: Data were collected through designed forms, interviews, and direct observations. Financial, budgetary, and educational experts ensured compliance with administrative guidelines. A cost accounting system via TDABC was designed and implemented to allocate costs accurately.
Results: In 2019, the Faculty of Pharmacy at Isfahan University of Medical Sciences allocated an average of 2 billion and 50 million and 29 thousand rials per pharmacy student for educational and research purposes. This figure increased to 2 billion and 997 million and 845 thousand rials in 2020 and slightly decreased to 2 billion and 730 million and 260 thousand rials in 2021.
Conclusion: "This study delves into a crucial issue of accurately estimating the cost of pharmacy education at the School of Pharmacy, Isfahan University of Medical Sciences. The research emphasizes the optimal utilization of resources, which can be achieved through data analysis and the adjustment of certain costs.
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| format | Article |
| id | doaj-art-a9ecbe60ef9a444dbfb755fbe9a4cbdf |
| institution | Kabale University |
| issn | 2322-4630 2322-4509 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Research Center for Rational Use of Drugs (RCRUD) |
| record_format | Article |
| series | Journal of Pharmaceutical Care |
| spelling | doaj-art-a9ecbe60ef9a444dbfb755fbe9a4cbdf2025-01-06T08:43:47ZengResearch Center for Rational Use of Drugs (RCRUD)Journal of Pharmaceutical Care2322-46302322-45092024-12-0112410.18502/jpc.v12i4.17456Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical SciencesFarimah Rahimi0Mohammadreza Amirsadri1Mohammadreza Rezayatmand2Mohammadreza Karimi30000-0001-5745-18391Department of Clinical Pharmacy and Pharmacy Practice, School of Pharmacy and Pharmaceutical Sciences, Isfahan University of Medical Sciences, Isfahan, Iran. 2 Isfahan Pharmaceutical Sciences Research Center, Isfahan University of Medical Sciences, Isfahan, Iran.0000-0001-8717-39990009-0004-3722-3379 Aims: This study aims to calculate the total cost of educational services delivered by the School of Pharmacy at Isfahan University of Medical Sciences, focusing on the cost associated with training pharmacy students using time-driven activity-based costing (TDABC). Methods: Data were collected through designed forms, interviews, and direct observations. Financial, budgetary, and educational experts ensured compliance with administrative guidelines. A cost accounting system via TDABC was designed and implemented to allocate costs accurately. Results: In 2019, the Faculty of Pharmacy at Isfahan University of Medical Sciences allocated an average of 2 billion and 50 million and 29 thousand rials per pharmacy student for educational and research purposes. This figure increased to 2 billion and 997 million and 845 thousand rials in 2020 and slightly decreased to 2 billion and 730 million and 260 thousand rials in 2021. Conclusion: "This study delves into a crucial issue of accurately estimating the cost of pharmacy education at the School of Pharmacy, Isfahan University of Medical Sciences. The research emphasizes the optimal utilization of resources, which can be achieved through data analysis and the adjustment of certain costs. https://jpc.tums.ac.ir/index.php/jpc/article/view/768Time-driven activity-based costing (TDABC), Education, Pharmacy, Costs and Cost Analysis, Resource allocation |
| spellingShingle | Farimah Rahimi Mohammadreza Amirsadri Mohammadreza Rezayatmand Mohammadreza Karimi Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences Journal of Pharmaceutical Care Time-driven activity-based costing (TDABC), Education, Pharmacy, Costs and Cost Analysis, Resource allocation |
| title | Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences |
| title_full | Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences |
| title_fullStr | Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences |
| title_full_unstemmed | Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences |
| title_short | Cost analysis of pharmacy education using time driven activity-based costing (TDABC) at Pharmacy School of Isfahan University of Medical Sciences |
| title_sort | cost analysis of pharmacy education using time driven activity based costing tdabc at pharmacy school of isfahan university of medical sciences |
| topic | Time-driven activity-based costing (TDABC), Education, Pharmacy, Costs and Cost Analysis, Resource allocation |
| url | https://jpc.tums.ac.ir/index.php/jpc/article/view/768 |
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