کلیدواژهها
عنوان مقاله English
نویسنده English
The Estimation of cost per-student has been addressed by policy makers of higher education sector and has drawn a great deal of attention in the Fourth National Plan for Development. Also, it is well known that the cost analysis in higher education institutions is one of major means of efficiency. However, there have been little efforts to present a model for estimation of cost per student in a way that could detect main causes of it. The aim of this study is to apply activity based costing approach for cost estimation of higher education institutions in Iran. This model can be used to follow-up and control expenditures along with providing means for operational verification and proper decision making.
کلیدواژهها English
فصلنامه پژوهش و برنامه ریزی در آموزش عالی