The Department of Accounting at the College of Administration and Economics, University of Mosul Discusses a Higher Diploma Thesis on the Role of Activity-Based Costing (ABC) in Enhancing Performance Control

2026-03-12T17:36:57+00:00

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 [Read More]