قياس و ترشيد تكاليف الخدمات الجامعية باعتماد نظام التكاليف المستندة للنشاط ABC : دراسة حالة الإقامة الجامعية بوساعة عبد الرحمان-جيجل

الملخص EN

The study aims to clarify how to implement the activity-based costing (ABC) system in the university residence Abderrahmane Boussaa-Jijel as a sample of public services organizations, and highlight its importance in measuring and rationalizing public expenditures, and the study concluded that the application of this system leads to an accurate and objective measurement of university residence activities and services, the identification of unexploited energies, and also leads to the follow-up, supervision and analysis of activities, which allow the identification of unnecessary tasks in order to reduce costs by dispensing of them.