Please use this identifier to cite or link to this item: http://dspace.iua.edu.sd/handle/123456789/5709
Title: نظام التكاليف المبني على الأنشطة الموجهة بالوقت ودوره في قياس تكاليف الخدمات الطبية دراسة تطبيقية على المستشفى الكويتي التخصصي قسم الأشعة المقطعية
Authors: الصديق السليك ا لصديق عيسى
Keywords: المحاسبة
التكاليف
Issue Date: 2021
Publisher: جامعة إفريقيا العالمية
Citation: جـامعــة إفـريقـيا العـالمـية ـ عمادة الدراسات العليا والبحث العلمي والنشر ـ كلية العلوم الإدارية ـ قسم المحاسبة والإدارة المالية
Abstract: The study dealt with the costing system based on time-oriented activities and its role in measuring the costs of medical services, The problem of the study was that most of the service units in the Sudanese environment lacked the application of modern systems for accounting for costs, and following the traditional methods. Is the application of a costing system based on time-oriented activities conducive to measuring the costs of medical services?, The study intended to examine and analyze the role of the relationship between the building costs of system activities directed time and measuring medical services, and to achieve the objectives of the study the researcher to build and test the main hypothesis is the following ,The application is based on the costs of system activities directed time leading to the measurement of medical services costs. To achieve this, the researcher relied on several approaches represented in the historical, deductive, inductive and descriptive analytical method. The results of the applied study resulted in the existence of a direct statistically significant relationship between the cost system based on time-oriented activities and the measurement of the costs of CT services. The application of the cost system based on directed activities in time it is possible to measure the cost of utilized and underutilized energy for CT scan services The study recommended several recommendations including: The management of the Kuwait Specialized Hospital should adopt a costing system based on time-oriented activities due to the ease of its application in measuring the costs of CT scan services, in addition to working to reduce the unused energy.
URI: http://dspace.iua.edu.sd/handle/123456789/5709
Appears in Collections:أطروحات الماجستير

Files in This Item:
File Description SizeFormat 
Resaerch.pdf2.37 MBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.