Zama tHassan, F. (2007). Costs based on activities (ABC) And its application in health institutions, small (A proposed model of the popular medical clinics). , 0(67), 25-46.
Faisal Zama tHassan. "Costs based on activities (ABC) And its application in health institutions, small (A proposed model of the popular medical clinics)". , 0, 67, 2007, 25-46.
Zama tHassan, F. (2007). 'Costs based on activities (ABC) And its application in health institutions, small (A proposed model of the popular medical clinics)', , 0(67), pp. 25-46.
Zama tHassan, F. Costs based on activities (ABC) And its application in health institutions, small (A proposed model of the popular medical clinics). , 2007; 0(67): 25-46.

Costs based on activities (ABC) And its application in health institutions, small (A proposed model of the popular medical clinics)

Journal of Administration and Economics
Article 1, Volume 0, Issue 67, 2018, Pages 25-46
Author
Faisal Zama tHassan
Abstract
The public sector has suffered from poor accounting and management systems for a long time, especially In hospitals, the need for better cost management systems because from efficiency problems and lack of resources. This study explains the implementation of the Activity-Based Costing in the service sector, especially in small health organizations in Iraq. This study describes a procedure that allows to easily switch from a traditional costing system to an Activity Based Costing system (ABC) by used minimal costs and time, off through propose model is more suitable for smaller health organizations in Iraq (popular medical Clinics).
Keywords
Axis of accounting
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