تحسين عمليات قياس تكلفة الرعاية الصحية باستخدام محاسبة استهلاك الموارد: حالة تطبيقية على مستشفى الهلال الإماراتي برفح

الملخص EN

This study aimed to show how to apply the resource consumption accounting (RCA) approach through its application to the Emirates Elhelal Hospital, in order to achieve the advantages of this approach and to provide appropriate information to decision makers, whether in the field of pricing, the extent of utilization of available resources, and performance evaluation.

therefore, the study problem included how to apply this approach and its feasibility.

accordingly, the problem included a number of sub-questions related to the inquiry about the main elements that constitute the scientific rooting of the approach, which are the principles on which it is based, the ingredients, the characteristics, and finally the practical steps necessary for the approach design processes.

the study followed the descriptive analytical approach through exposure to the constituent elements of scientific rooting and ended with the necessary applied steps to add to this rooting the ability and advantage of practical application.

the study also included a set of results and recommendations, which emphasize the importance of this approach in facing the criticism directed at the traditional approaches in the field of allocating indirect costs.