تحليل و حساب تكاليف الخدمات الصحية على أساس الأنشطة : دراسة تطبيقية على مخبر للتحاليل الطبية

Abstract EN

The study aims to identify the nature and type of costs involved in the provision of health services, Focusing on medical analysis services in Algerian public hospitals, And then calculated under the Activity Based Costing system, This was applied to a laboratory for medical analysis in one of the neighborhood health institutions in the eloued state during the first quarter of 2018.

The study concluded that the costs of the medical analysis department can be analyzed and distributed to its four activities according to the distribution keys of each cost, Taking into account their causes in each activity, which enabled the application of the Activity Based Costing system, Thus calculating the cost of service provided at the level of each activity more accurately and fairly.