An attempt to apply activity-based costing (ABC) system on the university’s service sector The case of 2000- bed dormitory Ouargla

Abstract

The aim of this study is the attempt to apply the activity-based costing (ABC) systemon 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.