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 [Read More]