Technological development and intense competition in this sector
bring out the need for more accurate cost information. Sound cost
information will impact upon the quality of accounting reports and
the ability of management in making decision, whi
ch in turn
depends on selecting suitable costing techniques. This research
discusses the possibility of applying process based costing system
on the heart disease department at al-assad hospital in lattakia.
Results of this research showed application PBC system
requirements, The difficulties faced by the non-search data
availability.
