Based on the joint cooperation agreement between the University of Nineveh and the University of Mosul, and under the direction of the President of the University of Nineveh, Professor Dr. Osama Al-Mashhadani.
On Monday, September 30, 2024, the lecturer from the College of Information Technology, Asst. Prof. Dr. Mona Salem Hussein, chaired the master’s thesis discussion committee in the Accounting Department at the University of Mosul.
The thesis submitted by the student Sarah Abdul Sattar Abbas discussed the topic “The role of the complementary relationship between material flow cost accounting and the hexagonal diffraction method in reducing costs: a case study.”
The study aimed to clarify the role of integration between material flow cost accounting and the hexagonal diffraction method in industrial establishments, with a focus on the common capabilities between them in reducing production costs.
The study concluded that there is an integrated relationship between material flow cost accounting and the six-dimensional diffraction technique, specifically the DMAIC methodology, as material flow cost accounting was used as a diagnostic tool to identify waste sites, but it does not contribute to eliminating it alone.
The university wishes the student and the members of the discussion committee continued progress and success.
