The Possibility of Applying Process Based Costing System An Applied Study On The Heart Disease Department At Al-Assad Hospital In Lattakia

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.