Investigation of ABC in Hospital

Subject Areas : Management Accounting

سیدجمال امیدوار ¹ ( ندارد )

Received: 2011-11-17 Accepted : 2012-01-10 Published : 2012-06-09

Keywords: Cost, Costing systems, Activity Based Costing, Hospital, Kurdistan&#x0D, &#x0D, Province&#x0D, &#x0D, 1,

Abstract :

These traditional costing systems are often unable to determine accurately theactual costs of production/services and consequently cause managers were makingdecisions based on inaccurate data especially where there are multipleproducts/services. Costing is outstanding for the service organizations such ashospitals. Therefore, having an efficient system to control costs at the same timemaintain quality is one of the main concerns of today's hospitals..This research seeks to measure efficiency of the current costing systems ofKurdistan Province hospitals and then to study the possibility of utilizing the moderncosting systems (such as ABC) in these hospitals. The statistical society of thisresearch is Kurdistan Province hospitals which were done in 2011. The needed datawas gathered through the exploratory studies and questionnaire distributed amonghospital personnel. The gathered data was analyzed using SPSS software and then theresearch hypotheses were tested by chi squared test or χ2 test. According to theresearch findings, the costing systems of the hospitals studied had relative efficiencyconcerning direct materials and labor but was inefficiency concerning overhead costs.it is recommended that Kurdistan Province hospitals to prepare the necessary facilitiesin order to utilize the modern costing systems (such as ABC and target costing).