{"id":48872,"date":"2025-08-17T15:38:12","date_gmt":"2025-08-17T15:38:12","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=48872"},"modified":"2025-08-17T15:38:12","modified_gmt":"2025-08-17T15:38:12","slug":"accounting-knowledge-to-enhance-cost-efficiency-the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-o","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/08\/17\/accounting-knowledge-to-enhance-cost-efficiency-the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-masters-thesis-o\/","title":{"rendered":"Accounting knowledge to enhance cost efficiency\u2026 The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul discusses a master\u2019s thesis on the Time-Driven Activity-Based Costing approach on Sunday, August 17, 2025"},"content":{"rendered":"

The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul held a discussion session for the master\u2019s thesis submitted by the student Dindar Saeed Khalil, entitled:
\n\u201cThe Effect of Using the Time-Driven Activity-Based Costing (TDABC) Approach in Allocating Joint Costs to By-products and Related Products,\u201d in Discussion Hall No. (2).<\/p>\n

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.<\/p>\n

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.<\/p>\n

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\u2019s continuous support for researchers in their academic journey.<\/p>\n

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.<\/p>\n

The examination committee consisted of: Asst. Prof. Dr. Raed Majid Abd \u2013 Technical Administrative College \/ Middle Technical University \u2013 Chair. Asst. Prof. Dr. Muthanna Faleh Badr \u2013 College of Administration and Economics \/ University of Mosul \u2013 Member. Asst. Prof. Dr. Salem Khalil Khalid \u2013 College of Administration and Economics \/ University of Mosul \u2013 Member. Asst. Prof. Dr. Khalis Hassan Yousif \u2013 College of Administration and Economics \/ University of Mosul \u2013 Member and Supervisor.<\/p>\n

\"\" \"\" \"\" \"\" \"\"<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul held a discussion session for the master\u2019s thesis submitted by the student Dindar Saeed Khalil, entitled: \u201cThe Effect of Using the Time-Driven Activity-Based Costing (TDABC) Approach in Allocating Joint Costs to By-products and Related Products,\u201d 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 [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":48878,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-48872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=48872"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48872\/revisions"}],"predecessor-version":[{"id":48879,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48872\/revisions\/48879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/48878"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=48872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=48872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=48872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}