تطبيق أسلوب التكلفة على أساس الأنشطة (ABC)‎ في المؤسسات العمومية : دراسة حالة مؤسسة اتصالات الجزائر-المديرية العملياتية بسكرة

الملخص EN

The aime of this study is find out how to apply the cost method based on activities in public institutions through clarifying the concept and the importence of ABC in traiting the problem of specify the indirect costs, and the role they play in achieving competitive advantage through cost reduction, as well as identify the most important stages application method (ABC) and know the advantages and difficulties that limit its application, and try to apply a method (ABC) in public institutions, and to achieve the objectives of the study were selected Algerie Telecom Corporation - Directorate operational Biskrh- to apply the method (ABC) in it.

we conclude that the method (ABC) provides accurate information about the costs of the institution credible, and interest costs that add value and neglect of the costs that do not add value, in order to help the entitie in taking decision rational decisions.