نموذج مقترح لتطبيق محاسبة التكاليف على أساس الأنشطة في المخبر : دراسة حالة المؤسسة العمومية الاستشفائية أولاد محمد بالشلف

الملخص EN

This study includes a proposed model for applying activity-based cost accounting in laboratory (OULED MOHAMMED hospital of CHLEF case study).

It is divided into two parts, in the first the theoretical framework of activity-based costing (definition, benefits, indicators of application and design stages) is defined, the second part contains the application of activity-based costing (ABC) design stages at OULED MOHAMMED public hospital laboratory of CHLEF ALGERIA with proposing a model for calculating patient cost in the laboratory.