"محاسبة تكاليف الجودة وأثرها يف تحسين جودة الخدمات الصحية: "دراسة ميدانية ىلع املستشفيات الخاصة بمحافظة حضرموت.

The study aimed to determine the impact of quality costs accounting through its dimensions of (prevention costs, evaluation costs, internal failure costs & external failure costs) on the quality of health services at private hospitals in the Hadhramout Governorate. The study used the descriptive analytical method to achieve its objectives and to test its hypotheses. The study community reached (8) private hospitals operating at Hadhramout province, given the small size of the study community, the complete census method was adopted to determine the sample of the study, which included (86) employees associated with financial management in hospitals. Based on the statistical analysis conducted through using the statistical package for social sciences (SPSS), the study findings revealed; There was a high level of the application of quality costs, as well as the quality of health services at the hospitals under study. The study also revealed a positive impact of quality costs with all of its dimensions (prevention costs, evaluation costs, internal failure costs, external failure costs) on the quality of health services at the hospitals under study. Based on the findings, the study recommended the private hospitals in Hadhramout Governorate to increase the application of quality costs with all of its dimensions due to its impact on improving the quality of health services, as well as the need to strengthen the quality of health services at those hospitals, with a view to continuous improvement of quality of health service to the level of quality exists at developed countries. [ABSTRACT FROM AUTHOR]