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Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
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Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statements for the year ending 12/31/, because the data of these years were issued and audited by the Federal Office of Financial Supervision. A number of conclusions were reached, the most important of which are: reliance on traditional costing methods and techniques in measuring the cost of its services, which makes it unable to keep pace with developments in the business environment, as a result of its failure to properly determine the cost of its services, which is reflected negatively on profits. In addition, the use of costing technology based on activity based on performance would reduce costs, and help the management of these offices to continue to perform their work for a period of years.

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Knowledge Innovation In Managing Strategic Momentum (Field Research)
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The Research Aims To Clarify The Role Of Knowledge Innovation On The Administrative Process Represented by Managing Strategic Momentum, The Research Problem Focuses on Administrative leader Interest In And Implementation Of The Innovation Element Of Knowledge In The Organization By " Managing Strategic Momentum" As Well As The Focus By Management About The Innovators And Makers Of Knowledge And Strategic Planners In The Design And Formulation Of Strategic. Research does Contribute In Solving Part Of The Organizational Problems Of Vision, Innovation And Their Impact On The Momentum Management To Determine The Extent On Which The Procedures Of The Assessed Companies And Plan To Regulate Innovation Under The Momentu

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Integrative analysis of the value & supply chains and its impact in supporting customer value An application study in Southern Cement Company - Kufa Cement Plant
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Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Investigation of the Effect of Curvature Ratio on Heat Transfer in Double Pipe Helical Heat Exchanger
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Different parameters of double pipe helical coil were investigation experimentally. Four coils were used; three with a curvature ratio (0.037, 0.031, and 0.028) and 11mm diameter of the inner tube while the fourth with 0.033 curvature ratio and 13 mm diameter of the inner tube. The hot water flow in the inner tube whereas the cold water flows in the annulus. The inlet temperatures of hot and cold water are 50 0C and 18 0C respectively. The inner mass flow rate ranges from 0.0167 to 0.0583 kg/s. The results show the Nusselt number increase with increase curvature ratio. The Nusselt number of the coil with 0.037 curvature ratio increases by approximately 12.3 % as compare with 0.028 curvature ratio. The results also r

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Impact the Organizational downsizing in organizational health: Analytical research in the Directorate of Education in Nineveh
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This research aims to determine the extent of the contribution of organizational downsizing strategies to enhance the health of the researched organization represented by the Directorate of Education in Nineveh, and to achieve this goal, the study provided a simplified intellectual framework for the most important topics covered by writers and researchers for search variables, reinforced by an applied analytical framework for the opinions of (79) individuals responsible for the researched organization. The research adopted organizational downsizing as an independent variable that includes three dimensions represented by (reduction of human resources, job redesign, systemic strategy), while the organizational health represented th

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Publication Date
Mon Jul 28 2025
Journal Name
Al.qadisiya Journal For The Sciences Of Physical Education
The Impact of weighted gloves on developing the effectiveness of performance and increasing the number of punches for youth boxers
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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Attitudes towards Mental illness among Pregnant Women AttendinGovernment on Women's Clinics in the Province of Ramallah and Al-Bireh
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This study aimed to identify attitudes towards mental illness in pregnant female clients to clinics women in the province of Ramallah and Al Bireh, for this purpose applied to study procedures on a sample of (200) of pregnant mothers were selected a sample available, have reached results no statistically significant differences in the level of attitudes towards mental illness due to the variable age in mothers pregnant female clients to clinics for women. Ther were astatistically significant differences in the level of these trends depending on the variable-level scientific research for the benefit of pregnant class university students and older and then high school and so on all areas except the area of social interaction, The results a

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Publication Date
Sat Sep 21 2019
Journal Name
Journal Of The College Of Education For Women
Measuring the Social Phobia Fifth-Secondary Stage Female Students
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The current research aims to know the measurement of the fifth- secondary stage female  students' affliction with the social phobia . The research is confined to General directorate of Education in Baghdad / Al-Karkh/2 / for the academic year 2015-2016 and fifth-secondary stage female students. It has been used descriptive method and  exposed theoretical sides and previous studies concerning with the  social phobia.The procedures of the research include the application of the  social phobia scale on random sample of  fifth- secondary stage female  students ( both  branches scientific and literary). The current study has concluded  that the  fifth- secondary stage female  students have&nbs

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Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
EVALUATING THE EFFECTIVE CREATIVE LEADERSHIP ROLE OF THE DEAN AND HEADS OF SCIENTIFIC DEPARTMENTS IN THE COLLEGE OF PHYSICAL EDUCATION AND SPORTS SCIENCES AL-MUSTANSIRIYAUNIVERSITY
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Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
EVALUATING THE EFFECTIVE CREATIVE LEADERSHIP ROLE OF THE DEAN AND HEADS OF SCIENTIFIC DEPARTMENTS IN THE COLLEGE OF PHYSICAL EDUCATION AND SPORTS SCIENCES AL-MUSTANSIRIYAUNIVERSITY
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Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
EVALUATING THE EFFECTIVE CREATIVE LEADERSHIP ROLE OF THE DEAN AND HEADS OF SCIENTIFIC DEPARTMENTS IN THE COLLEGE OF PHYSICAL EDUCATION AND SPORTS SCIENCES AL-MUSTANSIRIYAUNIVERSITY
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