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Developing Cost Management Systems at Saudi Governmental Hospitals to Increase Effectiveness of Performance and evaluation Tools – The application on Qassim Area

Journal of Administrative and Economics Science

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Title Developing Cost Management Systems at Saudi Governmental Hospitals to Increase Effectiveness of Performance and evaluation Tools – The application on Qassim Area
 
Creator ElSawafiri, Prof. Fathi Rezk
Elharkan, Dr. Ahmad Abd-Elkarim
 
Description The research discusses one of the most nationalistic objects, which has strategic perspective because it treats one of moreimportant service sectors which needs yearly considerable ratio from funds of budget. Also the ratio increases some anticipations includethat the national allowances on healthy sector will become 70 milliard rial in 2015. The importance of that object will increase because itjoins with healthy of human resources.The research depends on a main supposition { the current financial accounting treatment for governmental hospitals sector isinsufficient }. The research will make induction study around the nature of cost systems, the purpose and scale of these systems, and thegeneral framework used the balanced measures applied stages of design and application how to design and construct the systems.The research illustrates that the need to design cost management systems in Saudi governmental hospitals proceeds from the costwisdom which means that any management will be complex or be impossible if the measurement operation of unit cost does not existed whether the output units are products or services. The research illustrates also, the necessity of defining the goals vitals and stages of designcost management systems in healthy organizations generally and in Saudi governmental hospitals specially.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2014-06-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/818
 
Source Journal Of Administrative And Economics Science; Vol 2, No 2
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/818/778