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Register a new userThe Possibility of Applying Process Based Costing System An Applied Study On The Heart Disease Department At Al-Assad Hospital In Lattakia
إمكانية تطبيق نظام التكاليف على أساس العمليات دراسة تطبيقية على قسم الجراحة القلبية في مشفى الأسد الجامعي باللاذقية
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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.
Artificial intelligence review:
Research summary
تناقش هذه الدراسة إمكانية تطبيق نظام التكاليف على أساس العمليات (PBC) في قسم الجراحة القلبية بمشفى الأسد الجامعي في اللاذقية. يهدف البحث إلى تقديم نموذج تطبيقي لنظام PBC كأحد الأساليب الحديثة في المحاسبة عن التكاليف في مؤسسات الرعاية الصحية. تم استخدام طريقة دراسة الحالة لتحليل التغيرات المطبقة على نموذج التكاليف التقليدي وتقديم معلومات يمكن استخدامها من قبل صانعي القرارات على مختلف المستويات. أظهرت النتائج توفر مستلزمات تطبيق نظام PBC، ولكن واجهت الدراسة صعوبات تتعلق بعدم توفر البيانات بشكل كامل. توصلت الدراسة إلى أن تطبيق نظام PBC يمكن أن يساهم في تحسين دقة قياس التكاليف ودعم القرارات الاستراتيجية والتشغيلية في المشفى.
Critical review
تعد هذه الدراسة خطوة مهمة نحو تحسين نظام التكاليف في مؤسسات الرعاية الصحية، إلا أنها تواجه بعض التحديات التي قد تعيق تطبيقها بشكل كامل. من أبرز هذه التحديات هو عدم توفر البيانات بشكل كامل، مما قد يؤثر على دقة النتائج. كما أن تطبيق نظام PBC يتطلب وقتاً وجهداً كبيرين، بالإضافة إلى الحاجة إلى أتمتة كافة أقسام المشفى وربطها مع بعضها البعض. على الرغم من ذلك، فإن الدراسة تقدم نموذجاً قيماً يمكن أن يكون أساساً لتطوير نظم التكاليف في المؤسسات الصحية.
Questions related to the research
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ما هو الهدف الرئيسي من هذه الدراسة؟
الهدف الرئيسي هو تقديم دراسة تطبيقية لنظام التكاليف على أساس العمليات (PBC) في قسم الجراحة القلبية بمشفى الأسد الجامعي في اللاذقية وتحليل التغيرات المطبقة على نموذج التكاليف التقليدي.
-
ما هي أبرز الصعوبات التي واجهت تطبيق نظام PBC في الدراسة؟
أبرز الصعوبات تمثلت في عدم توفر البيانات بشكل كامل، مما أثر على دقة النتائج.
-
ما هي الفوائد المحتملة لتطبيق نظام PBC في مؤسسات الرعاية الصحية؟
تطبيق نظام PBC يمكن أن يساهم في تحسين دقة قياس التكاليف، دعم القرارات الاستراتيجية والتشغيلية، وتحسين جودة الخدمات الصحية.
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ما هي التوصيات التي قدمتها الدراسة لتطبيق نظام PBC بشكل فعال؟
توصي الدراسة بأتمتة كافة أقسام المشفى وربطها مع بعضها البعض، وإجراء دراسات معمقة باستخدام أساليب بحثية أخرى لدعم نتائج هذه الدراسة وتقديم فهم أوسع لنظام PBC ودوره في دعم القرارات الإدارية.
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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