THE USE OF PERFORMANCE FOCUS ACTIVITY BASED COSTING APPROACH IN IMPROVING THE EFFICIENCY OF USING GOVERNMENTAL HOSPITALS RESOURCES IN IRAQ (CASE STUDY)

Abstract

The research aims to present and analyze the PFABC approach and the role that it plays. Which is to reduce costs improve the quality of cost information, monitor available resources and then improve performance in government hospitals by increasing the efficient of using hospital resources.

The search results reached that the PFABC provide measures of price, quantity, efficiency and effectiveness variances of flexible resource, also provide measures of budget and energy variances of committed resources, and assists in measuring the productivity of each activity component, exemplified in efficiency and effectiveness.

It also provides a new quality of information, related to the preparation of performance reports for each activity, enabling the management to determine the activities that are performed in a correct manner and the activities whose performance should be reconsidered, thus improving the efficiency and effectiveness of those activities