إستخدام محاسبة التكالیف لتحدید تكلفة الحصة التعلیمیة بالمؤسسة الجامعیة د ا رسة حالة: جامعة محمد خیضر بسكرة

Abstract

The importance of this study stems from the introduction of cost accounting in the accounting system of the Algerian University. Optimization of its resources while maintaining at the same time the important social and service role attributed to it, as education in general and higher education in particular is one of the most important pillars of society's wealth. The educational lesson was achieved through an attempt to apply it, and the analytical descriptive approach was adopted in the theoretical part, and a case study approach in the applied part. The study also concluded that the application of the cost accounting system in the education sector is possible, with some difficulties in this due to the nature of educational services, as well as the weakness of the methods of following up the cost accounting currently applied in the university institution. Due to its ability to communicate accurate details related to the costs of providing educational services to the beneficiaries, which enables them to make rational decisions.