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 (Calculating the cost of dental manufacturing using additive manufacturing technology and its impact on improving competitive performance – Applied Research) for the student Iman Khalil Ibrahim to obtain chartered 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 calculate the cost of dental manufacturing by applying modern technologies, especially “additive manufacturing technology”, in order to improve competitive performance in the medical centers where the application is located. The approved costs were evaluated in light of the current reality, in addition to the competitive performance, by calculating the costs of dental manufacturing based on the financial data for the year 2023 in the medical centers where the application is located, represented by the Specialized Health Center for Dental Manufacturing and Orthodontics -Bab Al-Muadham – General Wing and Private Wing.
The study concluded that medical centers specialized in dental manufacturing rely on traditional methods, which makes them unable to keep pace with developments in the business environment.