Review current practices costing boarding schools and provide appropriate solutions for improving the academic year 2012 -2013
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 12
Abstract
The aim of this study was to evaluate current practices costing boarding schools in Kurdistan province and provide appropriate solutions for improving the academic year is 2012-2013 The main variables used in this study include the direct costs, including the cost of a boarding school student in this school,Costs in the first quarter budget line includes costs related to salaries and benefits of teachers and administrative staff, Costs in the fourth quarter in a row or city funds to buy an expensive commodity, Chapter spending budget line includes the share of welfare costs for teachers and administrative staff working in the school Costs include the cost of the festive season seven rows budget and annual bonuses teachers and administrative staff working in schools And indirect costs, including share-based per pupil budget office city funds, Each student will share the costs of administrative staff working in the city administration and their advantages Rights, Department of Education and State Administration Modernization of the State,Each student will share the current budget of the Department of Education's share of the cost of credit per student current Administration Modernization Depreciation costs of equipment and development of schools and school buildings, office, Office manages Renovation per student per academic year 2010/2011 is, In general, the results indicate that the cost per pupil includes the direct costs of. However, the findings indicate a significant relationship between cost perstudent, cost management, cash management Efficient and effective management decisions and control costs for the implementation of Article 16 of the Law on Civil Service in the education system is.
Authors and Affiliations
Behroz Ghorbani| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran. email: behrooz_ghorbani_9@yahoo.com, Parvin Rezakhani| Department of Educational Sciences, Hamedan Education Organization , Hamedan, Iran., Farhad Azimi| Department of Educational Sciences, Payam Noor University, Tehran,I.R.of Iran, Mailbox 4697-19395, Jafar Zarin| Department of Accounting, Payam Noor University, Tehran,I.R.of Iran, Mailbox 4697-19395
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