The Impact of the Implementation of the ABC Cost Accounting System on Improving the Financial Management Decisions in Private Hospitals Operating in Jordan to Achieve Sustainable Development Goals

Objective: This study aimed to demonstrate the impact of activity-based cost accounting on improving the financial administrative decision in private hospitals operating in Jordan cost allocation as a modified variable to achieve sustainable development goals. Theoretical Framework: The private hospitals operating in Jordan need to consider the implementation of an activity-based cost system to provide the necessary infrastructure for this, as well as the availability of opportunities to measure the health service more efficiently. Method: The inductive and deductive approaches were used to indicate the activity-based cost system and the cost allocation statement, and the statistical analysis system was used to analyze and test the study hypotheses. Results and Discussion: The study has reached a set of results, the most important of which was that the activity-based cost system contributes in a way that leads to maximizing profitability and improving the financial administrative decision if applied in private hospitals operating in Jordan, and also in private hospitals operating in Jordan, the infrastructure and capabilities necessary to apply the activity-based cost system in measuring the cost of health services, Research Implications: This study highlights to demonstrate the impact of activity-based cost accounting on improving the financial administrative decisions in private hospitals operating in Jordan. Originality/value: apply the activity-based cost system in private hospitals operating in Jordan because this system contributes in a way that leads to maximizing profitability and improving the financial administrative decision if applied.