The Department of Accounting at the College of Administration and Economics, University of Mosul, held on Monday, February 9, 2026, the defense of a Higher Diploma thesis entitled: “Using Time-Driven Activity-Based Budgeting in Planning Healthcare Service Costs – An Applied Study”, presented by the student Zainab Ammar Khalil Ibrahim, in Discussion Hall No. (2).
The study aimed to highlight the shift from traditional Activity-Based Costing systems (ABC), which rely on multiple cost drivers, to Time-Driven systems (TDABC), and to demonstrate how time data can be utilized in building estimated budgets based on Time-Driven Activity-Based Budgeting (TDABB). This approach ensures optimal utilization of available resources and improves the efficiency of resource allocation while reducing waste, particularly in critical departments such as emergency units.
The study reached several conclusions, most notably that traditional accounting systems and budgeting methods are not suitable for the healthcare sector due to their reliance on generalized resource allocation and their inability to reflect the actual consumption of each clinical process. The findings also showed that the TD-ABB system has a strong capability to reveal the cost of unused capacity, enabling management to accurately identify sources of waste and improve the quality of budget estimates.
The examination committee consisted of:
Assistant Professor Dr. Khalis Hassan Yousif University of Mosul – College of Administration and Economics as a chair,
Assistant Professor Dr. Salem Khalil Khalid
University of Mosul – College of Administration and Economics as a member, Assistant Professor Ms. Intisar Saber Nouri University of Mosul – College of Administration and Economics as a member and Assistant Professor Dr. Muthanna Falih Badr University of Mosul – College of Administration and Economics as a member and supervisor.