محاولة تطبيق نضظام التكاليف على اساس الانشطة في المؤسسات الا ستشفائية العمومية

Abstract

This study aimed at demonstrating the feasibility of applying the cost system based on ABC activities in hospital institutions. To achieve this goal, the Hospital Ophthalmology Foundation was selected as a study to demonstrate the impact of the application of this system on the provision of crisis data to address the deficiencies in the application of traditional costing systems. The study has reached several results. The application of the cost system based on ABC activities in hospital institutions will contribute to the reduction of its costs and the accurate distribution of direct and indirect costs. However, its application faces many difficulties, the most important of which is the difficulty of accurately determining the activities and the causes of the costs as well as the inefficiency and readiness of the hospital workers to implement this system