استخدام نظام التكاليف المبني على الأنشطة (ABC)‎ لترشيد تكاليف المؤسسة العمومية الاستشفائية لطب العيون بسكرة (قسم الأشعة)‎

الملخص EN

The study aimed to show how to apply the cost system based on the activities in the public hospital institution and the role it plays in rationalizing its costs, And the study was dropped on the public hospital ophthalmology institution in biskra (Radiology Department) One of the most important findings is that the activity-based costing system has the ability to rationalize the costs by carefully allocating indirect costs.