محاولة تطبيق نظام التكاليف المبني على الأنشطة Abc في قطاع الخدمات الجامعية دراسة حالة الاقامة الجامعية 2000 سرير بورقلة

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.