دور مدخل محاسبة استهلاك الموارد في تخفيض تكلفة الخدمة الصحية: دراسة ميدانية على عينة من المستشفيات الخاصة في مدينة السليمانية

Abstract EN

The study aims to shed light on the contribution of resource consumption accounting to reduce the cost of health service through the dimensions: (Managing resources, determining idle energy, reducing costs, and providing reliable information that helps in controlling cost elements and making managerial decisions) This was done by conducting a field study on ten hospitals in the city of Sulaymaniyah.

To achieve the objectives of the study, a questionnaire was prepared and distributed to the accounting staff, cost accountants and financial managers, and then statistical methods were used in data processing and analysis using the SPSS program.

The results of the research concluded that the resource consumption accounting approach contributes to determining idle energy and not charging it to the product, which affects the accuracy in measuring and reducing health service costs, and then through separation and control over the various elements of costs that allow managers to take appropriate administrative decisions in hospitals.