إمكانية تطبيق نظام التكاليف على أساس الأنشطة في المستشفيات الجزائرية : دراسة استطلاعية على مستوى المؤسسات الاستشفائية

الملخص EN

This here study titled "The Possibility of Applying Activity Based Costing in Algerian Hospitals" aims to tackle one of the topics of management accounting in the health sector, namely hospitals.

We have conducted a survey in the form of questionnaires answered by hospital employees in order to demonstrate the possibility of applying the Cost Accounting System in hospitals.

The study proved that there is a statistically significant effect of applying Activity-Based Costing in hospitals at 0.

05 significance level which motivates the hospital administrative staff to adopt this method