تقييم امكانية نظام التكاليف المستند للانشطة (ABC) في المستشفيات الحكومية الفلسطينية في قطاع غزة

Assessment of the possibility of an activity-based costing (ABC) system in Palestinian governmental hospitals in the Gaza Strip

This study aims to evaluate the possibility of adopting Activity-Based Costing (ABC) in the Gaza Strip Government hospitals. It also provides an insight on the availability of factors that are necessary to apply the ABC system. The study is based on a questionnaire distributed to a sample of ten government hospitals operating in the Gaza Strip. The study concludes that these hospitals have the required elements to apply the ABC system. Such important elements like (management support, complexity of services provided, the availability of accounting systems, increased competition, and the availability of various supporting activities) exist in these hospitals.