محاسبة التكاليف كأداة قياس في قطاع الخدمات (تطبيق عملى علي قطاع الحياة في المملكة الأردنية الهاشمية)

Abstract

ABSTRACT This research aims at creating a costing model in the services sector for application in the Water Authority in the Jordanian Hashimite Kingdom. It also aims at suggesting the possible solutions which the scientific concepts of accountancy provide . The study has considered the problems of costing accounts in the services sector and provided the suitable solutions which the application of costing accounts may face in this sector . The study has also considered the running and maintenance costs , how to specify and divide. The study provides a costing accounts model to the Water Authority using the monitory base for publishing it is activities notices in form of aggegates monitory tables which dose not give accounts information helping supervision and reasonable decision making . Hence, the study is a trial to build a costing model for the Water Authority to help establishing the cost of alcubic meter of water and of sewage and to help the decision makers to revise the prices of this service. The research has found it possible to apply the costing accounts in the services sector and to solve through scientific and practical thinking some ofthe difiiculties in this sector .