تطبيق نظام التكاليف المبني على أساس الأنشطة الموجهة بالوقت (TDABC)‎ في شعبة التصوير بالرنين المغناطيسي في أحد المستشفيات الأردنية الخاصة

الملخص EN

The study aimed to conduct an applied survey of the Time Driven Activity Based Costing System (TDABC) in the MRI Division of a private hospital in Jordan.

The study also aimed to calculate the cost of imaging and estimate the utilized and unutilized energy in the MRI Division.

Case Investigation Method and Descriptive Analytical Approach were used to analyze the information obtained from the Hospital's General Accounts Section for the year (2017), in addition to obtaining Time Recording Data through personal interviews, field visits, daily coexistence and direct observation of the nature of work inside the MRI Division.

The results of the study indicated that the cost of imaging in the MRI division is not calculated due to reliance on predefined sales prices by the Jordanian Ministry of Health.

The unutilized energy rate reached (72.2%) because of the "round-the-clock" nature of the work at the MRI division.

There is more demand for MRI imaging in the day time than at night.

The study concluded with the following recommendations: Private hospitals in Jordan should adopt the system, because it is user friendly and accurate in measuring treatment services.

The ability of applying the system gradually in the MRI Division which leads to cost and pricing of services control accuracy.

Working on reducing unutilized energy in the MRI Division which amounted to (72.2%).