The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals
The goal of this study is to look at how government service expenses are calculated and analysed in Jordanian hospitals to direct health spending in the hospitals of the ministry of health of Jordan for 2021. ABC systems encourage hospitals to use, improve, and evolve in order to save government sp...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2023-01-01
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| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | http://www.econjournals.com/index.php/ijefi/article/view/13774 |
| _version_ | 1828029790945280000 |
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| author | Obiedah Mohammad Alqudah Safrul Moath Al Dabei |
| author_facet | Obiedah Mohammad Alqudah Safrul Moath Al Dabei |
| author_sort | Obiedah Mohammad Alqudah |
| collection | DOAJ |
| description |
The goal of this study is to look at how government service expenses are calculated and analysed in Jordanian hospitals to direct health spending in the hospitals of the ministry of health of Jordan for 2021. ABC systems encourage hospitals to use, improve, and evolve in order to save government spending. The theoretical analysis's most significant conclusions were that the process of computing service costs was wrong and did not rely on the cost accounting system of activities or others. Furthermore, the calculation technique has resulted in a significant disparity in the cost of calculating each service from one hospital to the next, proving the inadequacies of the calculation approach. The study indicates that the Health Activity-Based Costing System (ABC) be activated to monitor expenditures, especially medical and healthcare disposables, in order to decrease waste costs; that pay-outs on the system be linked to high involvement files; and that an inventory is conducted at the close of every year to guarantee that the stock fits actual spending.
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| first_indexed | 2024-04-10T14:16:34Z |
| format | Article |
| id | doaj.art-7b0b943855604c148ed4e1080a973c82 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T14:16:34Z |
| publishDate | 2023-01-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-7b0b943855604c148ed4e1080a973c822023-02-15T16:09:32ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382023-01-0113110.32479/ijefi.13774The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian HospitalsObiedah Mohammad Alqudah0Safrul Moath Al Dabei1Ph.D. Candidate in Accounting, Faculty of Business and Management, Universiti Sultan Zainal Abidin Terengganu, MalaysiaDepartment of Accounting, Faculty of Business and Management, Universiti Sultan Zainal Abidin Terengganu, Malaysia, The goal of this study is to look at how government service expenses are calculated and analysed in Jordanian hospitals to direct health spending in the hospitals of the ministry of health of Jordan for 2021. ABC systems encourage hospitals to use, improve, and evolve in order to save government spending. The theoretical analysis's most significant conclusions were that the process of computing service costs was wrong and did not rely on the cost accounting system of activities or others. Furthermore, the calculation technique has resulted in a significant disparity in the cost of calculating each service from one hospital to the next, proving the inadequacies of the calculation approach. The study indicates that the Health Activity-Based Costing System (ABC) be activated to monitor expenditures, especially medical and healthcare disposables, in order to decrease waste costs; that pay-outs on the system be linked to high involvement files; and that an inventory is conducted at the close of every year to guarantee that the stock fits actual spending. http://www.econjournals.com/index.php/ijefi/article/view/13774Government service costsRealitiesExpectationsHospitalsJordan |
| spellingShingle | Obiedah Mohammad Alqudah Safrul Moath Al Dabei The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals International Journal of Economics and Financial Issues Government service costs Realities Expectations Hospitals Jordan |
| title | The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals |
| title_full | The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals |
| title_fullStr | The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals |
| title_full_unstemmed | The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals |
| title_short | The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals |
| title_sort | realities and expectations of calculating government service costs an analysis of jordanian hospitals |
| topic | Government service costs Realities Expectations Hospitals Jordan |
| url | http://www.econjournals.com/index.php/ijefi/article/view/13774 |
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