Developing Cost Management Systems at Saudi Governmental Hospitals to Increase Effectiveness of Performance and evaluation Tools - The application on Qassim Area

The research discusses one of the most nationalistic objects, which has strategic perspective، because it treats one of more important service sectors، which needs yearly considerable ratio from funds of budget. Also، the ratio increases، some anticipations include that the national allowances on healthy sector will become 70 milliard rial in 2015. The importance of that object will increase because it joins with healthy of human resources.

The research depends on a main supposition { the current financial accounting treatment for governmental hospitals sector is insufficient }. The research will make induction study around the nature of cost systems, the purpose and scale of these systems, and the general framework used، the balanced measures applied، stages of design and application، how to design and construct the systems.

The research illustrates that the need to design cost management systems in Saudi governmental hospitals proceeds from the cost wisdom which means that any management will be complex or be impossible،if the measurement operation of unit cost does not existed، whether the output units are products or services. The research illustrates also, the necessity of defining the goals،vitals، and stages of design cost management systems in healthy organizations generally and in Saudi governmental hospitals specially.