إمكانية تطبيق نظام التكاليف المبني على أساس الأنشطة في المؤسسات العمومية للصحة : دراسة ميدانية

الملخص EN

The research paper aims to understand the need to implement a costing system based on ABC activities in public health institutions in Algeria, through a field study by distributing a questionnaire to a sample consisting of 60 people and the most important obtained results: • There is an urgent need to implement a costing system based on activities in public health institutions• The implementation of a costing system based on activities reduces costs for the health service• The need to spread awareness within public health institutions by application of modern cost systems, especially the ABC method, by training health institution managers and accountants in a cost-saving approach by adopting modern methods of costing