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  1 - The Study of Activity-based Costing to Determine the Cost of Services In the Education
  Younos Vakil Alroaia hossein eslami mofidabadei
  Education, which has a diverse administrative and organizational structure, needs to be able to create the necessary coordination between the resources and expenditures of current and future activities. Therefore, the purpose of this study was to investigate the activit More

  Education, which has a diverse administrative and organizational structure, needs to be able to create the necessary coordination between the resources and expenditures of current and future activities. Therefore, the purpose of this study was to investigate the activity-based costing system to determine the cost of services in education in Semnan province. The research method was descriptive-applied and its statistical population includes the resources and expenditures of all education departments, financial managers and experts and budget officials in the education units of Semnan province. In order to collect the initial data, the documentary or library and field method has been used. Then, with the Activity Based Costing approach, the cost of current and future activities is estimated. The results are estimated during 2017 to 2020. Thus, in 2020, the highest cost price of a student among the selected cities belonged to Amirabadi city with a figure of eighty-two million five hundred thousand Rials (81,500,000) and the lowest cost price of a student unit belonged to Bastam city, which amounted to It is four million and six hundred and thirty thousand Rials (4,630,000). The results indicate that the average cost price in 1399 was twenty-six million and eight hundred and five thousand Rials (26.805.000). Also, the results showed that the cost of education services at different levels and according to the city are significantly different from each other that this difference mainly depends on the number of students, educational equipment, combination of educational levels and distance from the center has it. Manuscript profile