College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “The Role of Appropriate Cost Management Methods in Performance Evaluation: A Case Study at the College of Administration and Economics, University of Mosul”.

Part of the discussion was attended by the Assistant Dean for Scientific Affairs, Prof. Dr. Alaa Abdul Salam Al-Hamdani.

The current study presented by the student “Al-Farouk Abdul Jassim” in the Department of Accounting aimed to develop the evaluation process by presenting or reviewing modern administrative methods that are useful in the performance evaluation process, and clarifying the method of their application in the service units, and in order to achieve the goal of the study, the work was initiated and the most important of what came in research, theses and theses were collected and placed in the theoretical aspect, As for the practical side, the case study approach was followed, which included the application of three modern cost management methods in the College of Business and Economics.

The study reached a set of conclusions, the most important of which are: that the College of Administration and Economics has the elements of applying the balanced scorecard method in the process of evaluating its performance, as well as the sources of funding for the college consist of government support represented in its share of the university budget, as well as the Higher Education Fund and its contents of the revenues achieved through the provision of educational and technical services, and that the college can not dispose of its revenues, but is subject to the instructions of the Higher Education Fund for the year 2004, Which includes exchange doors, quotas and exchange ratios.

The discussion committee was headed by Prof. Dr. Ali Ibrahim Hussein Al-Kasab, University of Tikrit, and the membership of Assistant Professor Dr. Khalis Hassan Youssef, and Assistant Professor Dr. Muthanna Faleh Badr, and under the supervision and membership of Prof. Dr. Khaled Ghazi Al-Tami.