27 August، 2025
Master’s Thesis Defense on the Integration Between Life Cycle Costing and Capital Budgeting in Evaluating Investment in Alternative Energy – Department of Accounting, College of Administration and Economics, University of Mosul
Master’s Thesis Defense on the Integration Between Life Cycle Costing and Capital Budgeting in Evaluating Investment in Alternative Energy – Department of Accounting, College of Administration and Economics, University of Mosul, on Wednesday, August 27, 2025, Discussion Hall No. (2) at the College of Administration and Economics – University of Mosul hosted the master’s thesis defense of Mohammed Hussein Ali Al-Sabawi from the Department of Accounting, titled:
“The Integration Between Life Cycle Costing and Capital Budgeting to Evaluate Investment in Alternative Energy Projects.”
The study aimed to present a proposed accounting model that combines Life Cycle Costing (LCC) and Capital Budgeting for evaluating alternative energy projects—particularly projects related to electricity generation from solid waste.
This model focuses on developing a comprehensive framework to calculate costs and benefits across different stages of the project, providing a more accurate and realistic basis for assessing long-term economic feasibility. It enables investors to make strategic decisions based on integrated financial and environmental analysis.
The study reached several conclusions, most notably:
The central role of integrating Life Cycle Costing and Capital Budgeting as an effective tool for achieving sustainability and selecting optimal alternatives.
The importance of early planning in reducing costs and improving operational efficiency.
The discussion committee consisted of: Asst. Prof. Dr. Abbas Hashem Mahlel – Kut Technical Institute / Middle Technical University – Chair. Asst. Prof. Dr. Ali Hazem Younis – College of Administration and Economics / University of Mosul – Member. Asst. Prof. Intisar Saber Nouri – College of Administration and Economics / University of Mosul – Member. Asst. Prof. Dr. Muthanna Faleh Badr – College of Administration and Economics / University of Mosul – Member and Supervisor.
This thesis contributes to supporting the Sustainable Development Goals (SDGs)—specifically:
Goal 7: Affordable and Clean Energy
Goal 12: Responsible Consumption and Production
Goal 13: Climate Action
by focusing on clean energy alternatives and accurate methods for their financial and environmental evaluation.
