Mahdi Al-Hashimi, A., Basim Mohamme, S. (2018). Activity Based Costing applications in the preparation of operating budget in the public health sector - Applied research in the Department of Health in Dhi Qar governorate. , 13(1), 10-37.
Asmaa Mahdi Al-Hashimi; Sama Basim Mohamme. "Activity Based Costing applications in the preparation of operating budget in the public health sector - Applied research in the Department of Health in Dhi Qar governorate". , 13, 1, 2018, 10-37.
Mahdi Al-Hashimi, A., Basim Mohamme, S. (2018). 'Activity Based Costing applications in the preparation of operating budget in the public health sector - Applied research in the Department of Health in Dhi Qar governorate', , 13(1), pp. 10-37.
Mahdi Al-Hashimi, A., Basim Mohamme, S. Activity Based Costing applications in the preparation of operating budget in the public health sector - Applied research in the Department of Health in Dhi Qar governorate. , 2018; 13(1): 10-37.

Activity Based Costing applications in the preparation of operating budget in the public health sector - Applied research in the Department of Health in Dhi Qar governorate

Journal of Univesity of Thi-Qar
Article 1, Volume 13, Issue 1, 2018, Pages 10-37
Authors
Asmaa Mahdi Al-Hashimi; Sama Basim Mohamme
Abstract
The aim of the research is to encourage the health sector to use modern cost methods and tools such as Activity Based Costing (ABC) to enable the sector to provide more accurate information on the cost of its services as well as strict the cost control through operating budgets prepared based on activities, to be possible for the sector to improve its services and reduce its costs. The researchers sought to achieve this goal by designing an ABC to the Haboubi Teaching Hospital based on information collected from official documents, reports and records of the hospital as well as field visits and interviews with a number of hospital administration officials.
The main conclusions of the research were that the preparation of the operating budget in service organizations in general and health organizations in particular is different from industrial business due to the different characteristics of health services from the characteristics of products, as the health service is produced and delivered at the same time, therefore, the determination and control of its costs requires the identification of the various activities on which the providing of the health service is based and then assigning its costs and preparing the budget for each activity.
Keywords
Activity Based Costing; Operating Budget; Public Health Sector
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