A MASTER THESIS AT BASRA UNIVERSITY DISCUSSES THE IMPLEMENTING PERFORMANCE FOCUSED-ACTIVITY BASED COSTING SYSTEM (PFABC)

A MASTER THESIS AT BASRA UNIVERSITY DISCUSSES THE IMPLEMENTING PERFORMANCE FOCUSED-ACTIVITY BASED COSTING SYSTEM (PFABC)
On Thursday 31/3/ 2022 the College of Administration and Economics at the University of Basra discussed a master’s thesis in the Accounting Department on (Application of the Activity-Based Costing System PFABC) - an applied study in Al-Rasheed Bank / Al-Seef Branch.
The thesis of the researcher (Samir Ismail Khalil) aims to identify the nature of the operations and activities implemented by Al-Rasheed Bank / Al-Seef Branch, and then verify the possibility of applying the costs on the basis of the performance-based activity (PFABC).
The thesis concluded that a detailed analysis of the costs of each activity was carried out in order to identify and address the root causes of deviation, increase employee and computer resources, adopt advanced information technology, in addition to developing the skills of accountants and other employees through specialized training courses to increase their awareness regarding the use of new cost systems such as the PFABC system.