Source: http://www.univ-bejaia.dz/jspui/bitstream/123456789/2193/1/Essai%20d%E2%80%99analyse%20de%20la%20gestion%20budg%C3%A9taire%20%20d%E2%80%99un%20%C3%A9tablissement%20public%20hospitalier%20en%20Alg%C3%A9rie.pdf