تحديد تكلفة الخدمة الصحية بإستخدام نظام التكاليف على أساس الأنشطة (ABC) في المستشفيات(ABC) القطاع الصحي العمومي تصميم نظري لنموذج
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Date
2016
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Université de M'sila
Abstract
This study is aimed to shed a light on Activity Based Costing system (ABC) and its role in determining and
measuring the cost of productive units and services precisely throughIn the public healthsectora fair
distribution of Factory Overhead Costs. And the need for the sector to make decisions expected to
behelpful in making successful management decisions, and because the irneed to make the right
administrative decisions that provide the best use of the irresources along with preservingtheir social and
service role.
Description
Keywords
Costs system based on activities (ABC), Healthsector, indirect costs, the final cost, activities.