The aim of this research is to study per capita buget allocated to the students of Physical Education and to compare it with students in some other disciplines namely Technical and Engineering, Psychology and Education, and Management and Commerce in Tehran University. Yearly expenditure of aforementioned departments was precisely and clearly calculated and compared with financial and human resources. This research tries to study the allocated budget in 1380 in Physical Education Department and to compare it with other departments of Tehran University. A comprehensive calculation and comparison of all expenditures will clarify per capita budget for each student and the existing facts will provide the necessary information for fhe management of aforementioned depatrments. The results showed that Department of Psychology and Education with 7550575.50 Rials, Physical Education and Sports Sciences with 7496390.24 Rials, Technical and Engineering with 4009839.63 Rials , and Management and Commerce with 2980197.71 Rials per student ranked first to fourth respectively. Comparison of the allocated budget per student in the aformentioned departments reveals that some departments regarding their educational and research duties, use a higher budget per student than others. It is suggested that a necessary decision to increase the budget of other departments be made.
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