The University of Mosul / College of Administration and Economics – Department of Accounting witnessed, on Wednesday, 11 March 2026, in Discussion Hall No. (2), the defense of a Higher Diploma thesis entitled:
“The Role of Activity-Based Costing (ABC) in Enhancing Performance Control – An Applied Study.”
The thesis was presented by the student Nabil Yousif Younis Taha.
The study aimed to clarify the role of the Activity-Based Costing (ABC) system in providing accurate and reliable data that contribute to strengthening the process of performance control and achieving the optimal utilization of resources within economic units.
The study reached several key findings, most notably:
The Activity-Based Costing (ABC) system provides a high degree of accuracy in calculating costs compared with traditional costing systems.
The practical application revealed a deficiency in operational efficiency and the presence of idle capacity reaching 35%, which represents a waste of resources and requires appropriate managerial interventions to enhance performance efficiency.
The examination committee consisted of:
Professor Dr. Maher Ali Hussein – College of Administration and Economics, University of Mosul as a chairperson,
Assistant Professor Dr. Muthanna Falih Badr – College of Administration and Economics, University of Mosul as a member,  Assistant Professor Ms. Intisar Saber Nouri – College of Administration and Economics, University of Mosul as a  member and Assistant Professor Mrs. Nada Abdul Razzaq Agha – College of Administration and Economics, University of Mosul as a member and supervisor.