The Impact Of The Activity Based Costing System On Profit Maximization: An Applied Study On Private Hospitals In Amman Governance

أبو مغلي, أشرف (2008) The Impact Of The Activity Based Costing System On Profit Maximization: An Applied Study On Private Hospitals In Amman Governance. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to explore the impact of the activity based costing system (ABC) on profit maximization as an applied study on private hospitals in Amman through identifying the degree of participation of activity based costing system (ABC) in reducing the cost of healthcare services, the degree of infrastructure availability to implement (ABC) in private hospitals in Amman, and if any obstacles are existed to implement (ABC) in those hospitals. The field study was based on four hypotheses, and SPSS was used to analyze the results of the study by calculating percentages and repentances, Arithmetic means and standard deviations, Simple regression, And one way ANOVA. Many conclusions were reported as mentioned hereunder: 1. As a result of rapid growth in health sector industry, and it's humanity and economic importance, these hospitals are in need to keep themselves cost competitive in order to keep suitable prices for healthcare services and to improve their revenue management abilities. 2. Costing systems are considered as an essential need to assure the stability of the financial system to hospitals due to it's role in providing the management and decision makers with both financial and non financial information for strategic decisions. 3. The incompetence of traditional costing systems due to the variety and interference of services rendered by hospitals. 4. Profit maximization is considered as a tool the measure the hospitals success, this will come through cost reduction and control ع by following scientific ways to determine costs that dose not value added to healthcare services in order to avoid resources up use. 5. The participation of ABC in reducing healthcare services cost in a way leads to profit maximization. 6. The infrastructure availability to implement ABC in Amman private hospitals. 7. Some obstacles are existed in implementing ABC in private hospitals in Amman. 8. In general no statistical correlation was mentioned to implement ABC depending on hospitals legal structure. As a result, the researcher has reached many recommendations to motivate private hospitals to implement activity based costing system in determining the cost of healthcare services more accurately to improve the pricing decision for it's services.

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