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 “The role of the complementary relationship between material flow cost accounting and hexagonal diffraction in reducing costs, a case study”.

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

The current study presented by the student “Sarah Abdul Sattar Abbas” in the Department of Accounting aimed to: clarify and highlight the role of the complementary relationship of material flow cost accounting and the hexagonal diffraction method in industrial facilities, while highlighting their common potential in reducing production costs.

The study concluded the most important conclusions: that there is an integral relationship between the accounting of material flow costs and the hexagonal diffraction technique, specifically the DMAIC methodology. The material flow cost accounting technique has been used as a diagnostic tool in locating waste but does not contribute to its elimination.

The discussion committee was headed by Assistant Professor Dr. Mona Salem Hussein from the University of Nineveh, and the membership of Assistant Professor Dr. Khalis Hassan Youssef, and Assistant Professor Dr. Muthanna Faleh Badr, under the supervision and membership of Assistant Professor Dr. Ali Hazem Younis.