College of Administration and Economics

The Department of Accounting at the College of Administration and Economics – University of Mosul held a discussion session for the master’s thesis submitted by the student Dindar Saeed Khalil, entitled:
“The Effect of Using the Time-Driven Activity-Based Costing (TDABC) Approach in Allocating Joint Costs to By-products and Related Products,” in Discussion Hall No. (2).

The study aimed to explore the potential of applying the TDABC technique in achieving more accurate cost allocation and to compare it with traditional costing systems, through an analytical study that highlights the challenges and problems facing the application of conventional cost accounting systems.

The research findings showed that adopting the TDABC approach effectively improves the accuracy of joint cost allocation and achieves notable efficiency in reducing product costs. This makes it a modern accounting tool capable of supporting managerial decisions and enhancing both financial and productive performance.

The discusion was attended by the Dean of the College, Prof. Dr. Sinan Zuhair Mohammed Jameel, and the Associate Dean for Administrative and Financial Affairs, reaffirming the College’s continuous support for researchers in their academic journey.

This research aligns with Sustainable Development Goal 12 (Responsible Consumption and Production), as it provides practical solutions for efficient resource management, waste reduction, and promoting the sustainability of economic activities.

The examination committee consisted of: Asst. Prof. Dr. Raed Majid Abd – Technical Administrative College / Middle Technical University – Chair. Asst. Prof. Dr. Muthanna Faleh Badr – College of Administration and Economics / University of Mosul – Member. Asst. Prof. Dr. Salem Khalil Khalid – College of Administration and Economics / University of Mosul – Member. Asst. Prof. Dr. Khalis Hassan Yousif – College of Administration and Economics / University of Mosul – Member and Supervisor.