{"id":7625,"date":"2025-09-10T10:51:33","date_gmt":"2025-09-10T07:51:33","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7625"},"modified":"2025-10-10T10:58:43","modified_gmt":"2025-10-10T07:58:43","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-integration-between-time-driven-activity-based-costing-technique","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7625","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Integration between Time Driven- Activity Based Costing technique"},"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-size: 18px; color: #000080;\">Institute media<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Integration between Time Driven- Activity Based Costing technique and value chain to achieving competitive advantage dimensions &#8211; Applied Research) for the student Nawras Jabbar Qasim to obtain Cost and Administrative 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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The study aimed to analyze the cognitive foundations of time-driven activity-based costing (ADC) and the value chain, demonstrating their vital role in enhancing the competitive advantage of industrial units by improving resource management and operational processes. This supports management in making informed decisions that contribute to reducing unnecessary costs, improving product quality, and increasing operational flexibility.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The study concluded that the application of time-driven activity-based costing (ADC) represents an effective tool for identifying time gaps between available time and actual time used for activities, enabling the identification of human resource waste rates.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;7628&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#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=7625\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":7627,"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-7625","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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