تسيير الميزانية في المؤسسات العمومية الإستشفائية ذات الطابع الخاص دراسة حالة مؤسسة الإستشفائية الدكتور بن زرجب

Abstract

Budget management is one ofthe tools of management control, a concept widely used today in the public sector. Today, and more than ever, public health institutions need these tools, whether in terms of rationalizing spending or improving the quality of care. Our study aims to shed light on the stages of budget management within hospitals of a specific nature. To achieve the objectives of our research, we conducted a case study on the Dr. Benzerjeb Hospital in Ain Temouchent during the first quarter of 2022. The results of our study have shown that this type of institution is characterized by its own management and execution of expenditure, as well as by its sources of funding, since this institution generates its own capital by carrying out economic activities, offering it a certain flexibility in the management of its budget.