[دراسة تطبيقيةفي مستشفى الشهيد العلفي / اليمن - محافظة الحديدة ](ABC)قياس كلفة الخدمات الصحية باستعمال نظام التكاليف على اساس الانشطة

Abstract

Activity-Based Costing System (ABC)Is One System Costs Effective Advanced Avoided The Shortcomings Of The Various Traditional Systems Of The Costs By Relying On The Basic Idea Is That Activities Consume Resources And Products Or Services Are Consumed Activities And This Means That Activities That Cause Costs Not Products Or Services, Which Provides Information  Detailed And More Accurate For Management To Enable Activities And Facilitate Cost Management And Control It .

Study Was Conducted In The Hospital Alalvi Which Is One Of The Institutions Of Public Health Concerned With The Health Of Patients And Provide Necessary Treatment For The Citizens, Have Been Measured The Cost Of Health Services To The Hospital Alalvi According To The Traditional System Of Costs And Activity-Based Costing (ABC) System, And Found Through A Comparison Between The Two Systems That The System Costs On The Basis Of Activities To Achieve A More Accurate Comparison Of Costs And Provides More Details  Through Costs Linking By Causes And Adopt Them On The Basis Of Achieved More Justice In The Distribution