(Université de M'sila, 2016) عريوة, محاد; سعدوني, فاتن
This study is aimed to shed a light on Activity Based Costing system (ABC) and its role in determining and
measuring the cost of productive units and services precisely throughIn the public healthsectora fair
distribution of Factory Overhead Costs. And the need for the sector to make decisions expected to
behelpful in making successful management decisions, and because the irneed to make the right
administrative decisions that provide the best use of the irresources along with preservingtheir social and
service role.