I am a PhD Candidate, specializing in Cost and Managerial accounting. My research focuses on Cost accounting, how to reduce related costs for a projects or production, and how to make an effective dissensions as successful manager. With a strong background in Accounting, I am passionate about advancing cost and managerial accounting knowledge, translating research into real world applications. with best colleagues at higher institute for accounting and financial studies at university of Baghdad
This study provides an empirical and strategic contribution to the revenue management literature by investigating the transition from static cost-plus pricing to a dynamic, elasticity-based framework within state-owned extractive industries (SOEs). While dynamic pricing is extensively studied in flexible, data-rich private markets, its application in structurally rigid SOEs within transitional economies remains a critical research gap. Drawing on primary fiscal and production data from the 2024 fiscal year of the General Company for Mining Industries (SCMI), we developed a mathematical model to determine optimal pricing ( ) based on marginal cost principles and demand elasticity. The findings demonstrate that replacing rigid accounting rout
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