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 “A proposed model for cost management for the purpose of reducing the cost of health services – an applied study in the Nineveh Health Department”.

Part of it was attended by the President of the University of Mosul, Prof. Dr. Qusai Kamal Al-Din Al-Ahmadi, and the Dean of the College of Administration and Economics, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study presented by the student “Muhannad Hamid Fares” in the Department of Accounting aimed to use a proposed cost management model for the purpose of reducing the cost of health services, and to analyze the extent to which it is possible to achieve integration between both the performance-based activity costing method (PF-ABC) and the continuous improvement method (CI), and the impact of this integration on the accuracy of measuring service costs and determining and eliminating idle energy costs for resources by calculating the cost more accurately than traditional methods and Provide appropriate cost information on accurately produced health services.

The study reached a set of conclusions, the most important of which are: There is a prominent role for integration between the methods of (PF-ABC) and (CI) in cost management, and this is evident through the optimal exploitation of the elements of the health institution and the allocation of its cost according to the practical energy exploited expressed by the work necessary to accomplish the main activities.

The discussion committee was headed by Assistant Professor Dr. Muhammad Hazem Ismail / Presidency of the University of Mosul, and the membership of Assistant Professor Dr. Mona Salem Hussein / Presidency of the University of Nineveh, and Assistant Professor Dr. Ali Hazem Al-Yamour, under the supervision and membership of Assistant Professor Dr. Khalis Hassan Youssef.