تحديد تكلفة الخدمة الصحية باستخدام نظام التكاليف على أساس الأنشطة (ABC)‎ في القطاع الصحي العمومي

الملخص EN

This study is aimed to shed a light on Activity Based Costing system (ABC) and its role in determining and measuring the cost of productive units and services precisely through In the public health sector a fair distribution of Factory Over head Costs.

And the need for the sector to make decision sex pected to be helpful in making successful management decisions, and because their need to make the right administrative decisions that provide the best use of their resources along with preserving their social and service role