The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The Time-Driven Resource Consumption accounting (TDRCA) in pricing hotel services and its impact on Entrepreneurial Marketing) for the student Aqeel Dakhil Naeem to obtain Cost and Managerial Accounting 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 demonstrate the role of Time-Directed Resource Consumption Accounting (TDRCA) as one of the strategic cost management techniques that is compatible with the rapid changes in the business environment, as it provides data, information and scientific foundations in allocating indirect costs and identifying and measuring idle capacities and their costs, which contributes to the process of calculating costs in a sound manner, which leads to making pricing decisions appropriate to the highly competitive environment, leading to achieving marketing leadership through its dimensions.
The study concluded the necessity of urging economic units to use modern cost tools and techniques such as Time-Directed Resource Consumption Accounting (TDRCA) which helps in distributing costs in a sound manner, which is reflected in reducing service costs, controlling costs and measuring utilized and unused energy.
