No abstract

The aim of this research is to assist the management to take scientifically based operational decisions through conducting differential cost analysis in order to distinguish between the appropriate and inappropriate elements due to their influence on the organization decisions in away to accomplish the desired objectives of the decision. The problem of research lies in auditors' lack of clear understanding of cost accounting in business organizations for appropriate and inappropriate costs because of the absence of criteria that distinguish between them for their importance in the organization's adoption of non-routine decisions. The research has come out with a number of results, the most important among them, is that the company in question did not apply the scientific methods in the scientific decision-making process regarding the acceptance of a special order, without conducting a differential analysis of costs for it enables the manager to take such decisions. The research falls into five parts; the first is " the methodology of the study), while the second includes the (theoretical framework of the concept of cost and its classification). The third section deals with (operational decisions), the fourth is concerned with (practice) and the last section is (the conclusions and recommendations, and then the sources).

The objective of this study is concerned with clarification of the impact of the adoption of the activity-based costing system in private hospitals in Basrah Governorate because the Activity-based costing system, if adopted, will contribute to reduce the cost of health services. It will also facilitate the measurement of the cost health services and the identification of obstacles that may arise and impede its application in these hospitals. For the purpose of the study, six private hospitals were chosen as study samples; they are (Al-Nour, Ibn Al-Bitar, Saadi, Rahma, Mowasat and Moussawi) for the period from April to July 2018. The researcher conducted a questionnaire survey in the aforesaid hospitals to collect data and information, adopting the descriptive approach in his study to fathom the impact of the adoption of the cost-based system of activity in maximizing profitability of private hospitals. He also used the inductive method to test the hypotheses of the study, distributing (96) forms of questionnaire and ( 16) regular forms among the study members, who responded to the questions in the questionnaire and the returned forms represented (100%) of distributed forms. He also used the statistical package program (SPSS) to analyze the results that the study reached at, where frequency, percentages, computations, standard deviations, simple regression testing and analysis of mono-variance were also used. The researcher concluded that reduction of expenses and costs of services would positively contribute to the maximization of profitability as considered one of the most important indicators of the measurement of success. The study also came out with the fact that senior management of the private hospitals in question did not believe in the feasibility of implementing the cost-based accounting system because it is very costing or because the management did not have the wish to apply it. However, all participants in the study agreed on the importance of an active cost