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Register a new userتطبيق نظام التكاليف المبني على الأنشطة في قسم التنظير بإحدى كبرى المستشفيات الخاصة بالعاصمة الأردنية عمان
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جامعة العلوم التطبيقية الخاصة ورقة بحثية
Publication date
2015
fields
Economy
and research's language is
العربية
Created by
Shamra Editor
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هدفت هذه الدراسة إلى تطبيق نظام التكاليف المبني على الأنشطة )ABC( اعتماداً على نموذج من ست خطوات على قسم التنظير في إحدى كبرى المستشفيات الخاصة الأردنية عمان. ولقد خلصت الدراسة إلى نتائج عدة أهمها: ١. قدرة نظام )ABC( على توفير معلومات أكثر دقة عن تكاليف الخدمات الطبية المقدمة في قسم التنظير وإقرار سعر عادل لها لغرض المنافسة. ٢.قدرة نظام )ABC( على خفض تكاليف الخدمات الطبية المقدمة من خلال قدرته على التخلص من الأنشطة عديمة الفائدة وسيطرته على التكاليف. ٣. قدرة نظام )ABC( على توفير قاعدة بيانات ومعلومات ملائمة تساعد في عمليات التخطيط والرقابة وتقييم الأداء واتخاذ قرارات رشيدة. وقد أوصت الدراسة بضرورة: ١.تطبيق المستشفيات الخاصة الأردنية لنظام )ABC( لزيادة قدرتها على مواجهة المنافسة التي تتعرض لها. ٢.إحداث المستشفيات الخاصة الأردنية تغييرات في أنظمتها المحاسبية والمعلوماتية وبما يتناسب وتطبيق نظام )ABC( . ٣.سعي المستشفيات الخاصة الأردنية لإيجاد فريق عمل مدرب يتمتع بخبرة عالية وبمعرفة واسعة ليكون قادراً على تطبيق نظام
The aim of this study is to adopt Activi- ty Based Costing (ABC) system using a model of six steps in one of the largest private hospital in the Jordanian capital (Amman). The result of the study reveals that adoption of ABC in Endoscopy department provides more accurate information about the costs of medical services which leads to fair market price of all activities achieved in the department which is very useful for compe- tition purposes. Moreover, the result documents the ability of this system in avoiding useless ac- tivities and control costs. Additionally, the result exhibits the ability of ABC system in providing data base and useful information that helps in planning, control and evaluation performance. The study recommends that private hospitals use ABC system which could help them to work in a competitive environment. Also the study recom- mends the necessity of private hospitals to make changes in its accounting information system to t the use of ABC
References used
Anandarajan, A. and Wen, H. J. (1997), “Ensuring Cost Effectiveness in Implementing Client/ Server System: An Activity Based Approach”, Management Accounting Magazine for Chartered Management Accountants”, Vol. 75, No. 10, PP. 62-66
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M. and Young, S. M. (2007), Cost Management: A Strategic Emphasis, 2ed Edition, McGraw-Hill
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هدفت الدراسة إلى تعرف إمكانية تطبيق أسلوب الأساس الصفري في إعداد موازنات الوزارات الأردنية لما يحققه من ميزات، و على درجة توافر المتطلبات اللازمة لتطبيقه و الصعوبات التي تواجه إمكانية تطبيقه، و توصلت الدراسة إلى أن أسلوب إعداد الموازنة الصفرية يمكن م
ن إيجاد الرقابة الفعالة على التكاليف و تحسين التخطيط و المتابعة و تحسين الفعالية و الكفاءة في تخصيص الموارد و إن إمكانية تنفيذ خطوات إعدادها ممكنة لتوافر المتطلبات اللازمة لذلك على الرغم من وجود بعض الصعوبات إلا أّنها ليست بدرجة عالية من الأهمية. و أوصت الدراسة بتطبيق أسلوب الأساس الصفري في إعداد الموازنة الأردنية و أن تعمل الوزارات على استكمال توافر المتطلبات
اللازمة و تذليل الصعوبات التي تواجه تطبيقه.
The current research addresses the impact of the impact of the elements of promotional mix
(Public Relations, advertising, personal selling, sales promotion) to increase the competitive ability
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Syrian coast , and to achieve the objectives of the research, A questionnaire was built and this
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1 - There is a significant correlation between the of the public relations method used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
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2 - There is a significant correlation between the types of advertising used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
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3 - There is a significant correlation between the of personal selling method used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
health market.
4 - There is a significant correlation between the of the sales promotion method used by the
departments of private hospitals operating in the Syrian coast and its ability to compete in the
health market.
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