L’utilisation du système de comptabilisation des couts basé sur les activités pour déterminer le cout de service sanitaire.

HAMDIA, SOUAD (2011) L’utilisation du système de comptabilisation des couts basé sur les activités pour déterminer le cout de service sanitaire. Masters thesis, Université Mohamed Khider - Biskra.

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Abstract

The economic environment has witnessed rapid developments in information technology, the invention of new products, the provision of especial services and a fire competition, Hence those elements impose on institutions - health institutions among others- new demands: to provide high quality with less costly services. This latter lead to renewing cost accounting systems and researching for new ways escorting with the new changes. One of these is the Activity-Based-Costing system (ABC). The latter has already proved itself effective especially as it determines accurately the costs, it also provides specific details necessary for the institutions needs. ABC appears in the same vein to provide improved ways of checking which plays the role of protecting the institution resources and its rationale uses. In the light of the reforms That the public Algerian health institutions has witnessed –among it the generalization of applying cost accounting -, this study comes to investigate how to use this system in determining the cost of health services.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Le système de comptabilisation des couts basé sur les activités, établissements sanitaires, Le service sanitaire, Le cout du service sanitaire.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculté des Sciences Economiques et Commerciales et des Sciences de Gestion > Département des sciences de gestion
Depositing User: Admin02 TMLBiskra
Date Deposited: 07 Nov 2014 16:23
Last Modified: 07 Nov 2014 16:23
URI: http://thesis.univ-biskra.dz/id/eprint/603

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