نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد، علم اطلاعات و دانش‌شناسی، دانشگاه علوم پزشکی شهید صدوقی، یزد، ایران
2 کارشناس ارشد، حسابداری، دانشکده بهداشت، دانشگاه علوم پزشکی شهید صدوقی، یزد، ایران
3 استادیار، سیاست‌گذاری سلامت، گروه مدیریت خدمات بهداشتی و درمانی، دانشکده بهداشت، دانشگاه علوم پزشکی شهید صدوقی، یزد، ایران
چکیده
مقدمه: از آن‌جایی که مجلات علمی- پژوهشی جزء خدمات هزینه‌بر و وابسته به دولت محسوب می‌شوند، هدف از انجام مطالعه حاضر، تعیین بهای تمام شده انتشار یک مقاله در مجلات منتخب دانشگاه علوم پزشکی یزد با استفاده از تکنیک هزینه‌یابی بر مبنای فعالیت بود.روش بررسی: در این تحقیق توصیفی، جهت محاسبه بهای تمام شده انتشار یک مقاله در سه مجله علمی- پژوهشی دانشگاه علوم پزشکی یزد، ابتدا فرایند انتشار یک مقاله ترسیم و تمام فعالیت‌های این فرایند استخراج شد. همچنین، کلیه فعالیت‌های ثانویه مرتبط از طریق بررسی متون، مشاهده و مصاحبه با صاحبان فرایند مشخص گردید. سپس مراکز هزینه‌ای مرتبط با تمامی فعالیت‌های اولیه و ثانویه مشخص و داده‌های هزینه‌ای مرتبط با این مراکز هزینه از اسناد مالی استخراج و بهای تمام شده انتشار یک مقاله مورد محاسبه قرار گرفت.یافته‌ها: بهای تمام شده مجله Food Quality and Hazards Control، 17131509 ریال؛ طلوع بهداشت، 8337468 ریال و ماهنامه علمی- پژوهشی دانشگاه شهید صدوقی یزد، 5343960 ریال برآورد گردید. مراحل ویراستاری و صفحه‌آرایی و بررسی اولیه، بیشترین سهم هزینه را در بین مراحل انتشار یک مقاله به خود اختصاص داد. بیشترین درصد هزینه‌بری در مجموع فعالیت‌های اولیه و ثانویه نیز مربوط به هزینه نیروی انسانی بود.نتیجه‌گیری: مراحل بررسی اولیه، صفحه‌آرایی و ویراستاری از جمله مراحل پرهزینه در فعالیت‌های مجله به شمار می‌رود. با توجه به این که هزینه نیروی انسانی عمده‌ترین هزینه در انتشار یک مقاله می‌باشد، بهبود عملکرد در حوزه مدیریت منابع انسانی، می‌تواند در کاهش هزینه‌های تمام شده تأثیرگذار باشد.
کلیدواژه‌ها
عنوان مقاله [English]
Calculation of the Cost of Publication of an Article in Selected Journals of Yazd University of Medical Sciences, Yazd, Iran, Using Activity-Based Costing Method
نویسندگان [English]
- Razieh Yazdannia 1
- Ebrahim Zare-Khormizi 2
- Mohammad Ranjbar 3
1 MSc, Knowledge and Information Science, Shahid Sadoughi University of Medical Sciences, Yazd, Iran
2 MSc, Accounting, School of Health, Shahid Sadoughi University of Medical Sciences, Yazd, Iran
3 Assistant Professor, Health Policy, Department of Health Services Management, School of Health, Shahid Sadoughi University of Medical Sciences, Yazd, Iran
چکیده [English]
Introduction: Research journals are costly and government-dependent services. Therefore, this study is carried out with the aim to determine the cost of publishing an article in selected journals of Yazd University of Medical Sciences, Yazd, Iran, through the activity-based costing (ABC) techniques.Methods: In this descriptive study, in order to calculate the cost of publishing an article in three scientific journals of Yazd University of Medical Sciences, initially, the process of publishing an article was identified and then the primary activities were uncovered. Moreover, the secondary activities were identified through reviewing manuscripts, observation, and interviewing the process owners. The cost centers related to the primary and secondary activities were identified and the cost data related to these cost centers were uncovered from the financial documents; this way, the cost of article publication was calculated.Results: The cost for the Journal of Food Quality and Hazards Control, Journal of Toloo-e-Behdasht, and Journal of Shahid Sadoughi University of Medical Sciences was calculated to be as 17131509 Rials, 8337468 Rials, and 5343960 Rials, respectively. The editing and layout and initial review steps were the costliest among the steps for publishing an article. Furthermore, the highest percentage of total cost of the primary and secondary activities was related to the cost of human resources.Conclusion: Initial review, editing, and layout steps are costly in the initial activities of the journals. Given that the human resource costs are the major cost of publishing an article, improving human resource (HR) performance can be effective in reducing costs.
کلیدواژه‌ها [English]
- Journals
- Activity Based Costing Method
- Publications
- Cost
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