مجلة أداء المؤسسات الجزائرية
Volume 2, Numéro 2, Pages 71-89
2013-12-19
الكاتب : نمـــر محمد الخطيب . ســــــويسي هواري .
The aim of this study is the attempt to apply the activity-based costing (ABC) system on the university’s service sector in Algeria, using one of its student dormitories as a sample. This is due to the growing importance of these facilities within the university’s community and society as a whole, and because their need to make the right administrative decisions that provide the best use of their resources along with preserving their social and service role.
cost accounting, public service, the final cost, indirect costs, activities.
سوداني زكرياء
.
تومي ابراهيم
.
ص 899-914.
تـومـي ميلـود
.
ص 498-518.
Zarat Farid
.
Bougheda Farid
.
pages .
نبو مجيد
.
بن الدين أمحمد
.
ص 231-247.