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

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.