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 “Using the ABC system in measuring the environmental costs of the Mosul Municipality Directorate according to sustainability standards”.

The current study presented by the student “Ali Basil Mahmoud” in the Department of Accounting aimed to: Use and apply the ABC activity-based cost system in measuring environmental costs in accordance with environmental sustainability standards in the Directorate of Mosul Municipality, and to achieve what the directions of the study strategy aimed at a number of approaches used in conducting scientific studies.

The study reached a set of results, the most important of which are: The use of the activity-based costing (ABC) system is an effective tool for measuring environmental costs in the Mosul Municipality Directorate, while providing an accurate and detailed understanding of the costs associated with environmental activities.This system helps to analyze key environmental activities such as waste collection, treatment, recycling and conservation of green spaces, in a cost-effective manner.

The discussion committee was headed by Assistant Professor Dr. Muhammad Hazem Ismail, and the membership of Assistant Professor Dr. Raed Majeed Abd Muhammad from the Central Technical University, and Assistant Professor Dr. Muthanna Faleh Badr, under the supervision and membership of Assistant Professor Dr. Ali Hazem Younis.