دراسة تحليلية لاستخدام مدخل تكلفة مسار تدفق القيمة في دعم نظام الجودة الشاملة في قطاع التأمين الصحي

الملخص EN

In light of the achievement of complete healthcare coverage for all citizens, the State of Egypt has actually started to implement the project of Complete Health Insurance since 2019 starting with Port Said Governorate as one of the governorate of first stage to carry out the project, which will be completed in six stages within 15 years.

However, the greatest challenge facing the Complete Health Insurance sector is providing health services for patients with high quality and at a low cost, while maintaining the continuation of health service provision in the future at the same level of quality or increasing it with the lowest possible cost.

Therefore, this require the development of current traditional costing systems.

Considering traditional costing systems applied in health insurance sector, it is evident that they have several shortcomings including their reliance on subjective estimation in many cases, as well as the problem of allocating indirect costs.

Consequently, they generate inaccurate information that cannot be used in making decisions to improve the quality of health services.

However, these systems have become a barrier to improving the quality of health services and reducing costs.

Accordingly, the researcher found that it is necessary to use Value Stream Costing to avoid the shortcomings of traditional costing systems implemented in the Health Insurance sector.

The key objective of research is analyzing the role of VSC in supporting TQM and increasing its efficiency and effectiveness.

The researcher reached several results, the most important of which is that relying on the VSC supports the TQM as it helps in achieving accurate cost measurement to improving the decision-making process, improvement of the quality of health service performance and increasing the quality of health service.

It also helps in balancing between the objectives of sustainable development of health insurance sector.