تطبيق نظام التكاليف المبني على الانشطة في قسم التنظير باحدى كبرى المستشفيات الخاصة بالعاصمة الاردنية عمان

Applying the Activity-Based Costing System in The Endoscopy Unit of One of The Major Private Hospitals in The Jordanian Capital Amman

The aim of this study is to adopt Activity 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 competition purposes. Moreover, the result documents the ability of this system in avoiding useless activities 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 recommends the necessity of private hospitals to make changes in its accounting information system to fit the use of ABC.