إشكالية تطبيق المحاسبة التحليلية في الإدارة العمومية - دراسة حالة قطاع الخدمات الجامعية بورقلة-
Résumé: The current study deals with the problematic of the application of cost accounting system within the public institutions, the case study of the Algeria university services sector. We sought, in this study, to answer the question : can a model be built which clarifies the mechanism of the application of cost accountiny system via the use of activity based costing method in university services sector in Ouargla ? we have tackled the concept of cost accountiny as a system of information, to gather with the concept of public service and the accountiny system applied institutions. We also held a field proper study that tackled the present state and structure of university services sector. After that, we hade an attempt to design a cost accountiny system depending upon the prototype (Activity Based Costing) model in the rectory of university services sector in Ouargla. Residence (2000 bad campus) as a sample. The important results were the possibility of the application of the (ABC) system and its ability of allocating overhead costs in a rery accurate and exact way. Concerning university services offered. In addition, the (ABC) system provides public institutions with deferent information and rapports (financial and non financial) to improve and complete the public accounting system
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