Basic Informations

C.V

Name: Ahmed Mokhtar Ahmed Abd El Salheen
Marital Status: Married
Military Status: Exempted
Address: Salah Salem St., Beni-Suef, Egypt
Undergraduate: B.Sc. of commerce Cairo University-Beni Suef Branch (2002) With grade V. Good With Honor
Graduate: M.Sc in Accounting from Beni-Suef University (2009)
              PhD in Accounting from Beni-Suef University (2018)
Skills: Computer skills : ICDL
Language skills: TOEFL (IBT) 90/120
                     ILTS (6)

Master Title

Developing The Activity Based Costing Through Attribute and Time Driven Costing (A Case Study )

Master Abstract

Developing The Activity Based Costing Through Attribute and Time Driven Costing (A Case Study ) The current cost management techniques hardly work as stand-alone because each suffer from shortcomings, the case here is the Traditional ABC combined with the ignorance of customer and market-orientation which make the value for the company maximizes the problem facing management accounting tools users. The main objective of this research is developing the traditional model of the Activity-based costing .The main objective may be achieved through sub-objectives. 1- A proposed new model called time-driven value creation model( Time-Driven V-CM) . It integrates target costing, attribute costing and Time-Driven Activity Based-Costing along with quality function deployment (QFD) and market research practice .The new model replaced ABC for allocation costs by new initiative T-DABC . 2-Implementing a light version of the proposed model in a certain company as a case study. 3-Test the capability of the proposed model with a hypothetical situations, after that analyzing the information generated by implementing the model. In conclusion, the proposed model heals some shortcoming of the traditional ABC and reveals information which may lead to better decision making that may enhance the competitiveness position of the firm by better financial and non financial performance.

PHD Title

Developing The Management Accounting Conceptual Framework for Practice Guidance

PHD Abstract

Developing The Management Accounting Conceptual Framework for Practice Guidance Abstract The main theme of the majority of criticisms directed to "Accounting" through decades has three facets:1-"Accounting" is not a science. 2-"Accounting" suffers from many dilemmas. 3-The information provided by "Accounting" is of little relevance and little effectiveness, hence of little value. The present study is an attempt of providing a modest contribution to the solution of the problems stated above through: 1-Defining the problematic organ of the body of "Accounting". 2-Proposing a conceptual framework for amending that defect. The present study, by its nature, accommodates within the domain of the deductive approach, that is based on: Axioms, concepts, logical relationships, logical inference, and normative theory building. The study reached to the conclusion that the root problem is the cost measurement related to the absence of effective conceptual framework for the domain. The proposed conceptual framework consists of concepts, principles and procedures designed into theoretical and operational phases and can be condensed to only four concepts : Resource (asset), cost, value and cost object. All components of the framework are of a scientific nature because they are either axioms or logically proved. Dealing with a resource as an inventory of services facilitates divisibility hence variability and Valuing used units of those services by current market rental value as surrogate to current value triggers direct traceability advantage. The output of the proposed framework is in radical divergence with that of the current state of accounting thought, as that: 1-Wider accounting scope. 2-High accommodativeness for various management and accounting tools. 3- Information provided is characterized by representation faithfulness and comparability compared with current frameworks. Current rental value index related to using the assets for each industry is recommended.