{"id":6166,"date":"2025-04-29T12:44:58","date_gmt":"2025-04-29T09:44:58","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6166"},"modified":"2025-05-04T12:53:16","modified_gmt":"2025-05-04T09:53:16","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-role-of-time-driven-activity-based-costing-td-abc","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6166","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses The role of time \u2013 driven activity-based Costing (TD-ABC )"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif; font-size: 18px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif; font-size: 18px;\"><strong>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 role of time \u2013 driven activity-based Costing (TD-ABC ) and\u00a0 Resource Consumption Accounting(RCA) for Cost Management-An Applied Research\u00a0 in Wasit Textile and Knitting Factory) for the student Kadhem Joudah Jaber \u00a0to obtain Accounting of Cost &amp; Administrative 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.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif; font-size: 18px;\"><strong>The study aimed to demonstrate the role of time-driven activity-based costing (ABC) and resource consumption accounting (RCA) in achieving the economic unit&#8217;s objectives of optimal utilization of available resources and cost reduction through cost management to isolate and eliminate unused energy.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: Georgia, serif; font-size: 18px;\"><strong>The study concluded that time-driven activity-based costing (ABC) and resource consumption accounting (RCA) are modern techniques that seek to provide information on product costs by eliminating activities that do not add value to the product and reducing resource waste. These techniques facilitate product cost management, determine production time, measure costs more appropriately, and achieve cost savings by controlling manufacturing costs.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6168&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6166\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":6167,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-6166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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