EFFECT OF ACTIVITY-BASED COSTING ON PROFITABILITY OF HEALTHCARE SERVICES IN LEBANESE PRIVATE HOSPITALS APPLIED CASE STUDY: JABAL-AMEL HOSPITAL
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Abstract
Nowadays, activity-based-costing (ABC) system is one of the most dilemmatic systems discussed as method to achieve such objectives for hospitals, where the implementation of ABC system in hospitals provided a more accurate cost allocation of costs to the provided services by these hospitals. Considering that the Lebanese government, which pay more than 80% of the bills of healthcare services, pre-state the tariffs of healthcare services based on the estimated cost of services that is computed by the traditional cost accounting systems. This study aims to explore the effect of ABC implementation on the profitability of each healthcare service in Lebanese private hospitals. The study includes a case study for Jabal-Amel hospital in Lebanon.
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