تحديد تكلفة خدمة التعليم الحكومي في ضوء الأهداف الاستراتيجية : دراسة حالة في إعدادية اليمن للبنات

الملخص EN

Public education institutions, especially in light of the current circumstances, suffer from accounting problems surrounding the process of measuring educational service costs.

The current study focused its attention on determining student costs according to the traditional system, as well as the ABC system, and showing the impact of strategic objectives on determining government education service costs.

The research concluded with a set of conclusions and recommendations.

The most important conclusions, are determining the student's cost will help the General Directorate of Nineveh Education in the process of preparing the budget for the coming years in a more equitable manner, as the criterion of student cost and number of students will be the main pillar in preparing the budget.

As for the most important recommendations for the General Directorate of Nineveh Education, reviewing the strategic goals and adjusting them to reach new strategic objectives consistent with the development in the fields of science and knowledge, and looks at the quality of education as a basic and global goal.

Thus determining a new cost for the student that is strategically supported and achieves high quality levels and its elements are consistent with modern goals, and work on implementing ABC system to get rid of activities that do not add value, which leads to reduction and rationalizing expenditures in the field of public school education.