College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis entitled “Activity-Based Budgeting (ABB) and its role in managing environmental costs”.

Part of it was attended by the Dean of the College, Professor Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study submitted by the student “Hussam Muhammad Ahmed”
in the Department of Accounting aimed to: reveal the role of budgeting based on activities ABB in managing environmental costs, which contributes to improving the level of welfare of society and reducing social, economic and environmental problems.

The study concluded with the most important conclusions: The budgeting system based on activities would provide advanced tools that enable the laboratory under study to measure environmental costs, and these costs may include medical expenses resulting from work injuries or occupational diseases.

The discussion committee was headed by Professor Dr. Buthaina Rashid Hamidi Hassan from Al-Mustansiriya University, and included Assistant Professor Dr. Khalis Hassan Youssef and Assistant Professor Dr. Ali Hazem Al-Yamour, under the supervision and membership of Assistant Professor Dr. Muhammad Hazem Al-Ghazali.