مساهمة محاسبة التكاليف في تحقيق الرقابة المالية في المؤسسة العمومية الاستشفائية

Abstract

The economic environment has witnessed many changes, including rapid advances in information technology, acceleration in the innovation of products and the provision of distinguished services, and a significant increase in competition that has forced institutions, including healthcare institutions, to provide high-quality products and services at the lowest possible cost. This has led to the updating of cost accounting systems and the search for new methods and techniques to keep up with these changes. One of the systems that has emerged in this regard is Activity-Based Costing (ABC), which works to achieve a high level of accuracy in determining costs by focusing on activities and providing detailed information suitable for management needs. It also provides new control methods that contribute to the conservation and rational use of the institution's resources. In light of the study to show how this system is used to determine the cost of healthcare services provided by a public hospital