News Center Unit of the University of Baghdad / Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Measuring the cost of consulting services according to the performance-based costing technique and its reflection on profits) for the student Qassem Jawad Kazem to obtain Cost and managerial accountant accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to apply the costing technique based on performance-based activity (Performance Focused Activity Based Costing System) in scientific and consulting services offices for the purpose of measuring the cost of services provided by these offices in order to reduce their costs and increase profits. The importance of this study lies in the use of the (PFABC) technique. ) in service units in identifying deviations related to each activity and working to address and modify them in the future.
The study reached the management of consulting offices should develop the costing system in place and take advantage of the advantages of applying costing technology based on performance-based activity (PFABC), and develop its human cadres on how to benefit from this technology, and the study also recommends the need to identify deviations And to find out the causes of their occurrence and address them in the coming period.
