Measuring The Student’s Financial Costs In Person And Electronic Education: A Case Study In The Ibn Rushed College Of Education For Human Sciences - University Of Baghdad

Abstract

The goal of this research is to measure the educational financial cost of a university student at the Ibn Rushd College of Education for Human Sciences during the period 2018-2021 and to compare these costs between in-person education and e-learning imposed by the Corona pandemic. To achieve this, the research used the descriptive analytical method, and the research community consisted of all beneficiaries of The educational financial cost of teachers and employees in the scientific and administrative departments, as well as the college students in the bachelor’s degree for morning and evening studies, and several results were reached, the most notable of which are: Expenditures at the expense of the operating budget constituted the main and largest source of higher education compared to the rest of the sources of spending in (the account Evening studies and the Higher Education Fund account) and that the bulk of operational expenses were spent on employee compensation, as their percentage was not less than 90% of the total expenses, and that the average cost per student in e-learning during the Corona pandemic for the years 2020-2021 is the least percentage of the duration of education. During the years 2018 and 2019, the research came up with recommendations, the most important of which is the necessity of searching for sources of real self-financing for universities, as well as the operational budget, the necessity of reconsidering the relative distribution of spending items on higher education, as well as the importance of building an integrated database of administrative and financial information related to costs and expenditures in universities.