Introduction: Expenditure credits are allocated to universities and institutes of higher education every semester based on the number of students and the number of courses, but identifying the actual completed cost of the various courses can help to better allocate scarce resources. The purpose of this study was to determine the cost of educational activities of postgraduate students of medical school in independent hospitals of Iran University of Medical Sciences.
Methods: The purpose of this study was to calculate the direct costs of educational services for postgraduate students (MSc and Ph.D.) in the independent medical education centers of Iran University of Medical Sciences in the academic year 2018-2019. After identifying the cost headings, interviews were conducted with vice chancellors for education, department chairs, heads of clinical and financial departments, professors, and students in the medical school (about 20). Then, to determine the students' use of cost headings, work, and time Measurement were done. Firoozgar, Rasoul Akram, Akbarabadi, Shahid Rajaee and Ali Asghar hospitals were the study sites. The calculation and analysis were performed in Excel 2013 software.
Results: The costs of educational activities of postgraduate students were reported to be 49000000 Rials for Ph.D. students and 400,000 Rials for postgraduate students.
Conclusion: Postgraduate and Ph.D. students do not impose significant costs for their internships. These learners rotate their practice units in the teaching hospitals of the University of Iran under the supervision of their respective instructors and more in an observational approach.