عريوة, محادسعدوني, فاتن2019-02-072019-02-072016http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/7226This 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.Costs system based on activities (ABC), Healthsector, indirect costs, the final cost, activities.Article