المصدر: | مجلة جامعة الأنبار للعلوم الاقتصادية والإدارية |
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الناشر: | جامعة الأنبار - كلية الإدارة والاقتصاد |
المؤلف الرئيسي: | مهاوش، علي حسين (مؤلف) |
المؤلف الرئيسي (الإنجليزية): | Mahawish, Ali Hussein |
المجلد/العدد: | مج16, ع2 |
محكمة: | نعم |
الدولة: |
العراق |
التاريخ الميلادي: |
2024
|
الصفحات: | 242 - 268 |
ISSN: |
1998-8141 |
رقم MD: | 1484882 |
نوع المحتوى: | بحوث ومقالات |
اللغة: | الإنجليزية |
قواعد المعلومات: | EcoLink |
مواضيع: | |
كلمات المؤلف المفتاحية: |
PFABC | System | Health | Services | Costs and Increasing Profitability
|
رابط المحتوى: |
المستخلص: |
Research aim is to identify role of cost system, which based on performance activities to controlling costs of provided services and to increase profitability of the institutions service. Research result appear that, PFABC helps to improve the competitiveness of economic units by adopting a cost system capable for controlling various cost elements, as well as analyzing activities and identifying value-added and non-value-added activities and their disposal. Implemented cost-based system, which based on performance activities, helps to introduce a strong management system enables to plan, monitor and measure the performance of majors and subdivisions. |
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ISSN: |
1998-8141 |