غول, عبد الطيفموزاع, منصورحبشي, فادية2024-03-282024-03-282022http://dspace.univ-temouchent.edu.dz/handle/123456789/3364مــــذكــرة تــخـرج لـنـيـل شــهــادة الماستر فــي المحاسبة والجباية المعمقةThe economic environment has seen many changes of rapid progress in information technology and accelerated innovation products and provide excellent services and severe increase in the intensity of competition imposed on institutions, including health institutions and the need to provide products and high quality services at the lowest possible cost, and this is what prompted update accounting systems and the search for new ways and methods to keep up with these changes, which appeared in that Aschwaia new accounting information system (3coh), which works to achieve an outstanding level of accuracy in determining the costs through its focus on activities and provides detailed information appropriate to the needs of management and provides new methods contribute in preserving the institution's resources and rationalize their use.otherThesis