Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care centers to seek
family health care services. Adopted structured self-administered questionnaire is used to collect data from the
Family physicians. The list of dual-forced items obtained through the Delphi process, which include "Do" or "Don't
do". Inpatient care is clarified with (25) statements, urgent care and minor procedures tested in (27) statements and
ambulatory care includes (16) statements. The quality of health care questionnaire is developed for the purpose of
the study. The overall number of items included in the questionnaire is (18) items. Internal consistency "split-half"
reliability is obtained through computation of Cronbach's alpha correlation coefficient. Content validity of the
questionnaire is determined through panel of (10) experts. Data are collected through the utilization of the
questionnaire and the interview technique as means of data collection. Data of both stages is entered to computer
using Statistical Package of Social Science, Version (23.00) for windows(10) (SPSS-23) and are handled using
descriptive statistical data analysis approach (frequencies, percentages, mean of scores, total scores and Cronbach's
alpha correlation coefficient) and inferential statistical data analysis approach (simple linear regression).
Results: The study reveals that the majority of the family physicians has performance experienced inadequate of
family health care practices. The quality of family medicine health care services in Baghdad's primary health care
centers of the patients' perspectives is poor (82.30%).The impact of family physicians' practices upon the quality of
family medicine health care services in Baghdad City model primary health care centers presents that family
physicians' practices have not made noteworthy change on the quality of family medicine health care services.
Recommendations: Family physicians can follow the family medicine practices' standards to provide quality of
family medicine health care services. The Ministry of Health Department of Primary Health Care can periodically
monitor the implementation of family physicians' practices standards for the benefit of better quality of family
medicine health care services. The family medicine quality of health care services can be valued on a regular base
for the benefits of the patients who are attending the primary health care centers to seek such care
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The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the
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