استخدام التكلفة المستهدفة لتخفيض سعر الخدمات الصحية : دراسة حالة قسم الأشعة مستشفي طب العيون-بسكرة

Abstract EN

The target cost is a method for determining the competitive price and the strategy of the organization to achieve the planned profits in the long run, so the study aimed to highlight the role of the target cost method in determining the price of the chest image in the radiology department, by identifying this modern process to pricing and its application in the radiology department of the Ophthalmology Hospital Biskra, and one of our most important results is the need to review the cost accounting systems applied in health institutions, and the use of the target cost method has contributed to reduce the price of the chest image, which has achieved the institution's competitiveness in the health services market.