The financial resources of the education sector in Iran are limited, hence the way in which these resources are spent, as well as the appropriateness of distribution indicators with the goals of the planners, is of great importance.
This study is a combination of descriptive and empirical methods, and the statistical society of the research is the financial statements. The credits of the IAL General Education Department is a nine-year period. The tools used for information were using statistical resources, financial statements, and documentary and library information. In the Delphi analysis section, the questionnaire was also used.
The results of the research show that the salaries and benefits of the employees had the highest share of the property and assets and had the lowest share of the budget. The average total growth rate of actual current credits during the studied period was 3.64% per year, and its correlation with the growth rate of the student population was 8.83%, with the growth rate of the number of employees 2.19% and the growth rate of the number of rooms Educational classes were -4.99%. The cost of each student during the study period and by the traditional cost method has risen from 34.1 million rials in 2008 to 52.6 million rials in 2016.
The proposed final model is based on student per capita indicators, per capita educational and staffing staff, educational space per capita, administrative space per capita and depreciation coefficient, and maintaining the weight and importance of each indicator