Activity-based costing (ABC method): What contributions and criticisms for Moroccan hospital management ?[La comptabilité par activité (méthode ABC) : Quels apports et critiques pour le management hospitalier marocain ?]

This article explores the contributions and limitations of Activity-Based Costing (ABC) in hospital management, focusing on its implementation in the Moroccan context. Based on a mixed methodology combining inductive, deductive and abductive approaches, the analysis is structured around three main axes. Firstly, a theoretical analysis examines the conceptual foundations of ABC and its role in rationalizing hospital costs. Secondly, a comparative synthesis of 12 case studies, covering various international and national hospital sectors, identifies the practical benefits and obstacles encountered when adopting ABC. Finally, a contextual feasibility study integrates empirical and theoretical observations to assess the adaptability of ABC in Moroccan facilities. The results show that ABC enables precise resource allocation, reduces indirect costs and optimizes hospital processes. However, major obstacles, notably the lack of effective medico-economic information systems and cost accounting, limit its effectiveness. In response, the article recommends developing integrated information systems, promoting cost accounting, and adopting innovative solutions such as Time-Driven ABC (TDABC). This study enriches the literature on ABC in hospitals, and offers concrete avenues for improving cost management and boosting efficiency in Moroccan hospitals, while opening up prospects for broader healthcare system reforms. Key words: Activity-based costing, hospital costs, hospital management, hospital information system.