مدى اهتمام المؤسسات الطبية الخاصة بمحافظة حضرموت بتكاليف الجودة : (دراسة ميدانية)‎

الملخص EN

The aim of this study is to clarify the reality of quality cost in the private medical institutions operating in Yemen in terms of the importance of quality cost accounting from the managers' viewpoint and accountants of these hospitals.

It is to clarify the concepts related to the quality cost and its importance, causes, classification and calculation of these costs, and to know the relationship between quality cost accounting and its in improving the level of services in the medical institutions under study.

The study concludes with the following results: Thele is a realization in Yemeni private hospital departments of the importance of measuring and the total quality costs accounting and their impact on the quality services in their hospitals by 73.2%.

In addition, the necessary infiastructure and abilities to apply quality costs accounting for the targeted hospitals are 70.2%.

The studied hospitals departments have applied the total quality costs accounting by 73.8%, but not scientifically There is a statistically significant lelationship at the level of significance of 0.05 between the application of total quality cost accounting due to the quality of service in the targeted hospitals.

The study has come out with sevelal recommendations the most important ofwhich are the following: Managements of Yemeni Private Hospitals need to raise more awareness of importance of measuring and accounting of quality costs through establishing positive opinion to apply quality costs systems.

The targeted hospitals departments should seek to implement more training courses and workshops about the total quallty to raise employee' s awareness of the Impoltance of measuring quality costs and its benefits.

They must give more validities to the specialist departments to give quality cost measutement reports to help management make appropriate decisions.