نظام التكاليف المبني على الأنشطة : دراسة حالة على المركز العربي الطبي

الملخص EN

This study aimed to find out the role of indirect costs in calculating the cost of medical services by using Activity Based Costing (ABC).

In order to achieve this objective, Two-Stages Copper’s Activity Based Costing System is employed in the Catheterization Unit at the Arab Medical Center.

The result of the study documented that the application of ABC at Arab Medical Center provides more accurate information about the costs of medical services of all activities obtained throughout Catheterization department, and helps in providing more precise information which leads to more correct price decision making.

Additionally, the results showed the ability of ABC system in providing useful information for planning, control and decision making activities.

Furthermore, the study also recommended that the success of adopting ABC depends on the existence of qualified team with good knowledge in all practiced activities in the departments of the hospital.