جستجوی مقالات مرتبط با کلیدواژه « استان کردستان » در نشریات گروه « حسابداری »

These traditional costing systems are often unable to determine accurately the actual costs of production/services and consequently cause managers were making decisions based on inaccurate data especially where there are multiple products/services. Costing is outstanding for the service organizations such as hospitals. Therefore, having an efficient system to control costs at the same time maintain quality is one of the main concerns of today's hospitals.. This research seeks to measure efficiency of the current costing systems of Kurdistan Province hospitals and then to study the possibility of utilizing the modern costing systems (such as ABC) in these hospitals. The statistical society of this research is Kurdistan Province hospitals which were done in 2011. The needed data was gathered through the exploratory studies and questionnaire distributed among hospital personnel. The gathered data was analyzed using SPSS software and then the research hypotheses were tested by chi squared test or χ2 test. According to the research findings, the costing systems of the hospitals studied had relative efficiency concerning direct materials and labor but was inefficiency concerning overhead costs. it is recommended that Kurdistan Province hospitals to prepare the necessary facilities in order to utilize the modern costing systems (such as ABC and target costing).