استخدام محاسبة استهلاك الموارد (RCA)‎ في إدارة تكاليف المستشفيات الحكومية : أنموذج مقترح

Abstract EN

The research aims to use the resource consumption accounting (RCA) system in building a model for cost management of government hospitals.

It was based on a basic premise that government hospital costs can be managed using (RCA).

By designing a cost management system that provides appropriate metrics and indicators to measure the performance of government hospitals.

The research adopted the descriptive approach and the analytical approach through the study and analysis of research and references that dealt with the accounting of resource consumption and its fields of application, and the analysis of its foundations, principles, requirements and steps for its application, to build a cost management model, applicable in government hospitals.

The most important of the research concluded are: The cost management of government hospitals requires analysis of the activities of primary and intermediate health services.

Planning and controlling the costs that are generated from the consumption of resources in their provision and the separation between the cost of health services and the cost of health care providing.

And The resource consumption accounting system is the best method to achieve these requirements by adopting appropriate methods for tracking and allocating costs on the activities and services that consumed resources.

It also depends on the elements of time and quantity to achieve greater fairness in calculating the cost of services and its application provides the appropriate information for the purposes of evaluating and controlling the performance of government hospitals by comparing the cost and quality of their services and separating the costs of the hospital's orptive capacity and the energy actually utilized.