تطبيقات المحاسبة على أساس الأنشطة في أعداد الموازنات التشغيلية في القطاع الصحي الحكومي : بحث تطبيقي في دائرة صحة محافظة ذي قار

الملخص EN

The aim of the research is to encourage the health sector to use modern cost methods and tools such as Activity Based Costing (ABC) to enable the sector to provide more accurate information on the cost of its services as well as strict the cost control through operating budgets prepared based on activities, to be possible for the sector to improve its services and reduce its costs.

The researchers sought to achieve this goal by designing an ABC to the Haboubi Teaching Hospital based on information collected from official documents, reports and records of the hospital as well as field visits and interviews with a number of hospital administration officials.

The main conclusions of the research were that the preparation of the operating budget in service organizations in general and health organizations in particular is different from industrial business due to the different characteristics of health services from the characteristics of products, as the health service is produced and delivered at the same time, therefore, the determination and control of its costs requires the identification of the various activities on which the providing of the health service is based and then assigning its costs and preparing the budget for each activity.