تصميم نظام محاسبة تحليلية في المؤسسات الاستشفائية

الملخص EN

This study aims to propose a model for analytical accounting in the hospital institution by presenting its general basics and its role in the management of this institution, with an indication of the positive aspects and obstacles.

the hospital institution has some peculiarities compared to the economic institution, so we tried to envision a system that fits its requirements to calculate costs that help in decision-making in the light of health activities and services in order to estimate the necessary and necessary resources and control costs.

through this study and the results obtained with regard to the obstacle aspects, in the light of which we made suggestions to raise the level of performance of the institution based on accurate and correct information: -adoption of a cost-accounting system based on activities, which will develop the work mechanism in the institution.

-creating a special interest in calculating costs, providing an efficient accounting staff capable of carrying out the task to the fullest extent, and working to raise the efficiency of the working staff by including them in development courses and specialized training.