|
|
نقش شاخص های عملکردی در محاسبه بهای خدمات دانشگاهی
|
|
|
|
|
نویسنده
|
احتشام نژاد احسان ,باباجانی جعفر ,قاضی نوری سروش ,بلو قاسم
|
منبع
|
دانش حسابداري و حسابرسي مديريت - 1400 - دوره : 10 - شماره : 39 - صفحه:237 -247
|
چکیده
|
در ﻋﺼﺮﺟﺪﯾﺪ و در ﮐﺸﺎﮐﺶ رﻗﺎﺑﺖ ﻣﯿﺎن ﺟﻮاﻣﻊ، ﮐﺸﻮرﻫﺎ در ﺗﻼش ﻫﺴﺘﻨﺪ ﺗﺎ ﻧﻘﺶ آﻣﻮزش ﻋﺎﻟﯽ را در ﺗﻮﺳﻌﻪ ﻣﻠﯽ و ارﺗﻘﺎی داﻧﺶ و ﺗﮑﻨﻮﻟﻮژی ﻣﻮرد ﺗﻮﺟﻪ ﻗﺮار دﻫﻨﺪ. در واﻗﻊ ﯾﮑﯽ از ﺑﺎارزشﺗﺮﯾﻦ ﻣﻨﺎﺑﻌﯽ ﮐﻪ ﺟﺎﻣﻌﻪ در اﺧﺘﯿﺎر دارد داﻧﺸﮕﺎه اﺳﺖ. ﺑﻨﺎﺑﺮاﯾﻦ ﻣﻮﺿﻮع ارزﯾﺎﺑﯽ ﻋﻤﻠﮑﺮد و ارزشﮔﺬاری ﺧﺪﻣﺎﺗﯽ ﻣﻪ داﻧﺸﮕﺎهﻫﺎ اراﺋﻪ ﻣﯽدﻫﻨﺪ از اﻫﻤﯿﺖ زﯾﺎدی ﺑﺮﺧﻮردار اﺳﺖ. در اﮐﺜﺮ ﮐﺸﻮرﻫﺎ در ﻣﻮﺿﻮع ﺗﺄﻣﯿﻦ ﻣﺎﻟﯽ داﻧﺸﮕﺎهﻫﺎ، ﻫﻤﻮاره ﺑﺨﺸﯽ از اﻋﺘﺒﺎر ﺑﺼﻮرت ﺑﻮدﺟﻪ ﭘﺎﯾﻪ درﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣﯽﺷﻮد و ﺑﺨﺶ دﯾﮕﺮی از اﯾﻦ ﺑﻮدﺟﻪ ﺑﺮاﺳﺎس ﻋﻤﻠﮑﺮد آنﻫﺎ ﭘﺮداﺧﺖ ﻣﯽﺷﻮد. در اﯾﻦ راﺳﺘﺎ ﺑﺮای ﺗﻌﯿﯿﻦ ارزش ﺧﺪﻣﺎﺗﯽ ﮐﻪ داﻧﺸﮕﺎه اراﺋﻪ ﻣﯽدﻫﺪ ﺑﺎﯾﺪ ﻋﻼوه ﺑﺮ ﻟﺤﺎظ ﻧﻤﻮدن ﺑﻮدﺟﻪﻫﺎی ﭘﺎﯾﻪ، ارزش ﻋﻤﻠﮑﺮد ﻓﻌﺎﻟﯿﺖﻫﺎی داﻧﺸﮕﺎه ﻧﯿﺰ ﻟﺤﺎظ ﮔﺮدد و اﯾﻦ اﻣﺮ ﻣﺴﺘﻠﺰم ﺗﻌﯿﯿﻦ ﺷﺎﺧﺺﻫﺎی ﻋﻤﻠﮑﺮدی داﻧﺸﮕﺎه از ﯾﮏ ﺳﻮ و اﻫﻤﯿﺖ اﯾﻦ ﺷﺎﺧﺺ ﻫﺎ از ﺳﻮی دﯾﮕﺮ اﺳﺖ. ﻫﺪف اﺻﻠﯽ ﻣﻘﺎﻟﻪ ﺣﺎﺿﺮ ﺗﻌﯿﯿﻦ اﻫﻤﯿﺖ ﺷﺎﺧﺺﻫﺎی ﻋﻤﻠﮑﺮدی داﻧﺸﮕﺎهﻫﺎ اﺳﺖ ﮐﻪ ﺑﺮاﺳﺎس ﻣﺼﺎﺣﺒﻪ ﺑﺎ ﺧﺒﺮﮔﺎن ﺣﻮزه آﻣﻮزش ﻋﺎﻟﯽ ﺑﺪﺳﺖ آﻣﺪه اﺳﺖ. ﺑﺮای ارزﯾﺎﺑﯽ وزن ﻫﺮﯾﮏ از اﯾﻦ ﺷﺎﺧﺺﻫﺎ ﭘﺮﺳﺸﻨﺎﻣﻪ 32 ﺳﺆاﻟﯽ ﻣﺘﻨﺎﻇﺮ ﺑﺎ ﺗﻌﺪاد ﺷﺎﺧﺺﻫﺎی ﻋﻤﻠﮑﺮدی ﺗﺪوﯾﻦ و ﺑﺮای ﺻﺎﺣﺐﻧﻈﺮان ﺣﻮزه ارﺳﺎل ﮔﺮدﯾﺪ. دادهﻫﺎی ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﺎ روش ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ اﮐﺘﺸﺎﻓﯽ ﺗﺤﻠﯿﻞ و وزن ﺷﺎﺧﺺﻫﺎ ﻣﺤﺎﺳﺒﻪ ﺷﺪ. ﺑﺮ اﺳﺎس ﻧﻈﺮ ﭘﺎﺳﺦدﻫﻨﺪﮔﺎن، وزن ﺷﺎﺧﺺﻫﺎی ﻋﻤﻠﮑﺮدی ﺣﻮزه ﺑﯿﻦاﻟﻤﻠﻠﯽ ﺑﯿﺶ از ﺳﺎﯾﺮ ﺣﻮزهﻫﺎ ﺑﻮده و اﯾﻦ اﻣﺮ ﻧﺸﺎن دﻫﻨﺪه اﻫﻤﯿﺖ ﻓﺮاوان ﻣﻮﺿﻮع ﺟﻬﺎﻧﯽﺷﺪن آﻣﻮزش ﻋﺎﻟﯽ و ﻓﺮاﻫﻢ آوردن زﯾﺮﺳﺎﺧﺖﻫﺎی ﻻزم در اﯾﻦ ﺣﻮزه اﺳﺖ.
|
کلیدواژه
|
خدمات دانشگاهی، بهای خدمات، آموزش عالی ایران، شاخص های عملکردی
|
آدرس
|
دانشگاه علامه طباطبایی, ایران, دانشگاه علامه طباطبایی, ایران, دانشگاه علامه طباطبایی, ایران, دانشگاه علامه طباطبایی, ایران
|
پست الکترونیکی
|
ghblue20@yahoo.com
|
|
|
|
|
|
|
|
|
The role of performance indicators in calculating the cost of academic services
|
|
|
Authors
|
ehteshamnejad ehsan ,babajani jafar ,GHazinoori Soroush ,Bolou Ghasem
|
Abstract
|
Financing higher education is one of the main concerns of science and technology policy makers. Due to the increasing limitations of the public budget of the government, it is necessary to use new methods of financing in this area. One of the available methods for financing universities is the service purchase method, which requires accurate calculation of the price of services provided by universities. The main purpose of this article is to design a model for calculating the price of university services and the main question is what is the appropriate model for calculating the price of university services? According to the available literature, first the initial model was designed and then 30 semistructured indepth interviews were conducted with 30 experts in various fields of higher education. Expert opinions were extracted using content analysis method and based on that, the final model was presented to calculate the cost of academic services. The resulting model indicates that in order to calculate the price of university services, in addition to the financial dimension, which is only concerned with student education activities and is calculated based on the per capita student model, another dimension of university services called brand and identity that observes On research and technology activities, social and international should also be considered. This dimension includes components such as international status and prestige, national status and prestige and position of the university in the higher education system.
|
Keywords
|
|
|
|
|
|
|
|
|
|
|
|