الفهرس 
Chapter One : Study FrameworkOnly 14 pages are availabe for public view
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Abstract
In today’s environment, there is an intensely crowded and competitive marketplace because of the technological innovation and continuous change in business. So firms need to find more effective and efficient tools to reduce its cost and enhance its competitive position. The aim of this study is to present strategic cost management (SCM) as a cost reduction technique in the Egyptian hospitals, measure the difference in its application between public and private sector, and propose a way for measuring the extent of SCM application in Egyptian hospitals.
This research is conducted on two steps. The primary data collection is from academicians from three universities to give their opinion about the proposed index for measuring the extent of SCM application, and the managers, vice managers or the chief financial officers of 57 hospital in Alexandria (27 public and 30 private) to measure the differences among public and private hospital application for SCM.
The empirical findings indicated that the study’s sample of academicians accept the proposed index as a mean for measuring the extent of SCM application in Egyptian hospitals. Also, there is no significant difference between the public and private hospitals’ extent of application for SCM, where the answers of the public and privet sector’s hospitals concerning their application of SCM don’t differ to a big extent.