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/lp/emerald-publishing/availability-of-the-fundamental-factors-for-implementing-activitybased-7lQszwSguN
- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 1026-4116
- DOI
- 10.1108/10264116200700002
- Publisher site
- See Article on Publisher Site
Abstract
This study assesses the availability of the fundamental factors required for the application of the ActivityBased Costing ABC systems in the Palestinian governmental hospitals in Gaza Strip. The study results showed that such main factors as higher management directives, the diversity and complication of therapeutic services, the availability of accounting systems, sharp competition and the diversity of supporting activities are actually present in practical reality and represent an infrastructure for the application of ABC systems in those hospitals. The study concluded by making several important recommendations. Namely, the establishment of independent departments of cost accounting in the Palestinian governmental hospital supported by qualified human resources. The adoption of ABC systema because they offer more accurate cost data, provide help in planning and control and facilitate good decisionmaking. Finally, the turn towards ABC systems should be gradual, step by step, so that it begins at the department level and ends with the whole hospital.
Journal
Journal of Economic and Administrative Sciences – Emerald Publishing
Published: Jun 1, 2007