دور نظام محاسبة التكاليف المبنى على أساس الأنشطة ABC في تخفيض تكاليف الخدمات الصحية

Abstract EN

: This study aims to reduce the cost of health services through the application of cost accounting according to the activity-based system (ABC).

in the Department of Medical Analysis Laboratory: It was reached The possibility of reducing the cost of health services when applying the costing system based on activities in the Department of Medical -؛Analysis Laboratory The possibility of providing more accurate information on medical services, in light of the application of the activity-based costing system -؛(ABC) The value of the costs of health services is inversely proportional to the number of services provided, that is, the cost decreases with the -.

increase in the number of clients (patients) and rises with the decrease in the number of clients