يهدف هذا البحث إلى تقديم دراسة تطبيقية لنظام التكاليف على أساس
العلميات PBC) Process-Based Costing) كأحد الأساليب الحديثة في المحاسبة
عن التكاليف في مؤسسات الرعاية الصحية، و تحليل التغيرات المطبقة على نموذج
التكاليف التقليدي من أجل عرض تدفق عمل المنظمة و المعلومات التي يمكن استخدامها
من قبل صانعي القرارات على مختلف المستويات. و لتحقيق هذا الغرض تم استخدام
طريقة دراسة الحالة بالتطبيق على قسم القلبية في مشفى الأسد الجامعي في اللاذقية.
و أظهرت نتائج البحث على الحالة المدروسة توفر مستلزمات تطبيق نظام PBC, و تتمثل
الصعوبات التي واجهت البحث بعدم توفر البيانات.
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, which 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.
References used
Agrawal S. P., Mehra S., Siegel P. H. (1998)."Cost Management System: An Operational. Overview". “Managerial Finance. 24 (1): pp. 60-78
Cinquini , Lino; Vitali, Paola Miolo; Pitzalis, Arianna; Campanale, Cristina. (2009). "Process view and cost management of a new surgery technique in hospital". Business Process Management, Vol. 15, No. 6, pp. 897-898
Cooper, Robin; Kaplan, Robert, S., (1988). Measure Costs Right: Make the Right Decisions. Harvard Business Review. Sep./Oct. : 96-103
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