أنموذج مقترح لتطبيق نظام محاسبة استهلاك الموارد في قياس تكلفة الخدمة الصحية : دراسة حالة مشفى دار السالم-خان يونس

الملخص EN

This study aims to identify a proposal for the application of resource consumption accounting (RCA) in measuring the cost of health services as an attempt to develop the accounting system used in Dar Al-Salam Specialist Hospital, as it can be used as the latest method of cost calculation in the surgical operations department.

The study also aims to clarify the role of accounting for resource consumption in identifying idle capacity, knowing the impact of its application in reducing costs, and obtaining reliable information for long-term decision-making.

It also aims to obtain short-term cost data that can be used to improve competitive advantage.

In order to achieve the objectives of the study, the researcher used the descriptive analysis approach in order to design a cost system for the surgical operations department at Dar Al Salam Specialist Hospital, using all of the available accounting data and information, interviews, and using the Excel program and the (ERP) program.

The results of the study concluded that the application of resource consumption accounting helps in providing a future outlook on how to optimally utilize the resources of the activities in the company, which leads to an increase in the efficiency of those activities inside the hospital.

The system (RCA) showed several superior aspects compared to other conventional systems, since it can detect idle capacity, separate costs into fixed and variable, and it can be accepted as a decision-making system and provide cost information in a more accurate and reliable way compared to other traditional systems.

Thus, it will be easier for decision-makers to achieve strategic goals more systematically and implement cost reduction policies more effectively, as the percentage of capacity utilization in relation to variable costs reached 43%, and fixed costs were 57% of the total costs, and there were fixed costs that were not utilized by 25%.

This means that the percentage of utilized costs is 75%, which indicates the existence of idle capacity in the hospital as a result of not utilizing the resources properly.

The study recommends the need to implement system (RCA) in Dar Al Salam Specialist Hospital, for it addresses the random allocation problems of the current conventional systems, and it better solves indirect costs problems and distributes them more equitably .