دور محاسبة التكاليف لتحديد تكلفة الحصة التعليمية بالمؤسسة الجامعية جامعة محمد خيضر بسكرة

Abstract EN

This study aims to try to apply the cost accounting system to the higher education service sector in Algeria, based on the information of Mohamed Kheder university as a sample, and this is because of its need to make sound administrative decisions, which would provide the optimal use of its resources while maintaining the important social and service role assigned to it, where education in general and higher education in particular is one of the most important pillars of society's wealth, where institutions of higher education contribute a key role in maximizing cognitive ability.

the society is researched, used and applied, through the exercise of its functions of teaching, scientific research and community service, but the success of these institutions in preparing human capital qualified for production, developing its creative capacities, and upgrading its qualification to meet the various needs of society for sustainable development in all social, human, economic and cultural areas.