Calculate the Cost of Remedial Service according to the System Costs based on Activities (ABC) in the General Hospital Khourma Government of KSA (An Empirical Study on the Department of Microbiology)
[1]
Mohamed Almoutaz Almojtaba Ibrahim , Department of Accounting and Auditing University, Taif, KSA.
[2]
Niemat Mohammed Saaid Bushara , Department of Business Administration University, Taif, KSA.
[3]
Abdul Aziz Mohammad Ayub Zidan , Department of Business Administration University, Taif, KSA.
The study aims to calculate the cost of therapeutic Service Department of Microbiology Department of medical tests (lab) at Khourma General Hospital, according to the government system (ABC) and by applying the model(Cooper Two-Stages Activity Based Costing System). To collect data for the purpose of achieving the objectives of the study the researcher relied on two main source, secondary sources and represented in books, magazines , brochures , theses , as accreditation, mainly on flyers and records of hospital Khourma public government whether they are available at the hospital or the Ministry of Health Saudi Arabia , either primary sources represented in the action Interviews with many of the staff) managers and heads of departments ( at the hospital and those who associated their subject of study . consists community study of hospital Khourma public government , while the sample of the study , which was applied the proposed model it is in the Department of Medical Laboratory (Department of Microbiology ) in a hospital Khourma public government . researcher reached after applying the tools of the study to answer the main problem for the search , which is in a range of questions : Does the drafting system (ABC) in a hospital Khourma public government to allocate indirect costs and calculate the cost of the service treatment more accurately ? , and to provide information on financial and non-financial private services therapeutic ? Will help in making administrative decisions sound ? Are there obstacles substantial without the application system (ABC) in a hospital Khourma public government ? addition to reach a set of results descriptive relevant searches with recommendations that could contribute to the cognitive domain your subject matter .
System (ABC), Engine Cost, Total Cost, Target Cost, General Hospital Khourma Government, The Cost of Remedial Service
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