{"id":51817,"date":"2026-03-12T17:36:57","date_gmt":"2026-03-12T17:36:57","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51817"},"modified":"2026-03-12T17:36:57","modified_gmt":"2026-03-12T17:36:57","slug":"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","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/12\/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\/","title":{"rendered":"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"},"content":{"rendered":"

The University of Mosul \/ College of Administration and Economics \u2013 Department of Accounting witnessed, on Wednesday, 11 March 2026, in Discussion Hall No. (2), the defense of a Higher Diploma thesis entitled:
\n\u201cThe Role of Activity-Based Costing (ABC) in Enhancing Performance Control \u2013 An Applied Study.\u201d
\nThe thesis was presented by the student Nabil Yousif Younis Taha.
\nThe 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.
\nThe study reached several key findings, most notably:
\nThe Activity-Based Costing (ABC) system provides a high degree of accuracy in calculating costs compared with traditional costing systems.
\nThe 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.
\nThe examination committee consisted of:
\nProfessor Dr. Maher Ali Hussein \u2013 College of Administration and Economics, University of Mosul as a chairperson,
\nAssistant Professor Dr. Muthanna Falih Badr \u2013 College of Administration and Economics, University of Mosul as a member,\u00a0 Assistant Professor Ms. Intisar Saber Nouri \u2013 College of Administration and Economics, University of Mosul as a\u00a0 member and Assistant Professor Mrs. Nada Abdul Razzaq Agha \u2013 College of Administration and Economics, University of Mosul as a member and supervisor.
\n\"\" \"\"<\/p>\n

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

The University of Mosul \/ College of Administration and Economics \u2013 Department of Accounting witnessed, on Wednesday, 11 March 2026, in Discussion Hall No. (2), the defense of a Higher Diploma thesis entitled: \u201cThe Role of Activity-Based Costing (ABC) in Enhancing Performance Control \u2013 An Applied Study.\u201d 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]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51817","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\/51817","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=51817"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51817\/revisions"}],"predecessor-version":[{"id":51821,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51817\/revisions\/51821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51820"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}