مقومات تصميم نظام محاسبة التكاليف للمؤسسة العمومية الاستشفائية المتخصصة في طب العيون بسكرة

الملخص EN

Everyone acknowledges that the public hospital institutions in Algeria adopt the public accounting system and have suffered and are still suffering in accurate determination of their significantly increasing costs, and they now need cost accounting systems, and in this article we have tried to introduce the public hospital and its need for cost accounting, and we found the foundations and ingredients for designing a cost accounting system in a public hospital, as well as how to calculate the cost after trying to design a cost accounting system for the public hospital specialized in ophthalmology in Biskra.