{"id":"https://openalex.org/W7218261473","doi":null,"title":"Using Resource Consumption Accounting Technique in Hotel Service Pricing","display_name":"Using Resource Consumption Accounting Technique in Hotel Service Pricing","publication_year":2025,"publication_date":"2025-06-30","ids":{"openalex":"https://openalex.org/W7218261473"},"language":"ar","primary_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2159","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2159","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2159/1418","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2159/1418","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5154786749","display_name":"\u0639\u0642\u064a\u0644 \u062f\u0627\u062e\u0644 \u0646\u0639\u064a\u0645","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062f\u0627\u062e\u0644 \u0646\u0639\u064a\u0645, \u0639\u0642\u064a\u0644","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154946655","display_name":"\u0623.\u0645.\u062f. \u062d\u0646\u0627\u0646 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062d\u0633\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062d\u0633\u0646, \u0623.\u0645.\u062f. \u062d\u0646\u0627\u0646","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155221768","display_name":"Aqeel Dakhil Naeem","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dakhil Naeem, Aqeel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5155246582","display_name":"Assist. Prof. Dr. Hanan Abdullah Hasan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abdullah Hasan, Assist. Prof. Dr. Hanan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.6076459,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.015599999576807022,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13886","display_name":"Operations Management Techniques","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.7839999794960022},{"id":"https://openalex.org/keywords/time-driven-activity-based-costing","display_name":"time-driven activity-based costing","score":0.8519999980926514},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.5120000243186951},{"id":"https://openalex.org/keywords/strategic-cost-management","display_name":"strategic cost management","score":0.7929999828338623},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.609000027179718},{"id":"https://openalex.org/keywords/idle-capacity","display_name":"idle capacity","score":0.6830000281333923},{"id":"https://openalex.org/keywords/waste-reduction","display_name":"waste reduction","score":0.6499999761581421}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6567000150680542},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.5333999991416931},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.474700003862381},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.39750000834465027},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.34630000591278076},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.3443000018596649},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.32910001277923584},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3264999985694885},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.301800012588501},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.30059999227523804},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.2971000075340271},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.28850001096725464},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2809999883174896},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.27810001373291016},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.27469998598098755},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.2745000123977661},{"id":"https://openalex.org/C140781008","wikidata":"https://www.wikidata.org/wiki/Q1221081","display_name":"Service quality","level":3,"score":0.26930001378059387},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2565000057220459},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.2538999915122986},{"id":"https://openalex.org/C2780193402","wikidata":"https://www.wikidata.org/wiki/Q3394670","display_name":"Pricing strategies","level":2,"score":0.25189998745918274}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2159","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2159","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2159/1418","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:jpgiafs.uobaghdad.edu.iq:article/2159","doi":null,"is_oa":true,"landing_page_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2159","pdf_url":"https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/download/2159/1418","source":{"id":"https://openalex.org/S4210234403","display_name":"\u0645\u062c\u0644\u0629 \u062f\u0631\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627\u0644\u064a\u0629","issn_l":"1818-9431","issn":["1818-9431","2617-9849"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319170","host_organization_name":"University of Baghdad","host_organization_lineage":["https://openalex.org/P4310319170"],"host_organization_lineage_names":["University of Baghdad"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-9431","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218261473.pdf","grobid_xml":"https://content.openalex.org/works/W7218261473.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3159081305","https://openalex.org/W2237594201","https://openalex.org/W4411775255","https://openalex.org/W7217954442","https://openalex.org/W4414294641","https://openalex.org/W6903806470","https://openalex.org/W7220472904","https://openalex.org/W7217029283","https://openalex.org/W3158720676","https://openalex.org/W3008973373"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1],"\u0627\u0644\u0628\u062d\u062b":[2,49,75,94,146],"\u0627\u0644\u0649":[3,95,177],"\u0627\u0628\u0631\u0627\u0632":[4],"\u0623\u0647\u0645\u064a\u0629":[5],"\u062a\u062d\u062f\u064a\u062f":[6],"\u0648\u0642\u064a\u0627\u0633":[7],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[8,115,183],"\u0628\u0627\u0633\u062a\u0639\u0645\u0627\u0644":[9,35],"\u062a\u0642\u0646\u064a\u0627\u062a":[10],"\u0625\u062f\u0627\u0631\u0629":[11],"\u0627\u0644\u062a\u0643\u0644\u0641\u0629":[12,130],"\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[13],"\u0648\u0645\u0646\u0647\u0627":[14],"\u062a\u0642\u0646\u064a\u0629":[15,78,100,156],"\u0645\u062d\u0627\u0633\u0628\u0629":[16,79,101,157],"\u0627\u0633\u062a\u0647\u0644\u0627\u0643":[17,80,102,158],"\u0627\u0644\u0645\u0648\u0627\u0631\u062f":[18,81,103,159],"\u0627\u0644\u0645\u0648\u062c\u0647\u0629":[19,82,104,160],"\u0628\u0627\u0644\u0648\u0642\u062a":[20,105],"\u0641\u064a":[21,29,38,57,68,71,89,107,135,143,190],"\u062a\u0633\u0639\u064a\u0631":[22,86],"\u0627\u0644\u062e\u062f\u0645\u0629":[23,87],"\u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629":[24,88],"\u0628\u062f\u0644\u0627":[25],"\u0645\u0646":[26,41,128,168],"\u0627\u0644\u0637\u0631\u0642":[27],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629":[28],"\u0627\u062d\u062a\u0633\u0627\u0628":[30],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c":[31],"\u0627\u0630":[32],"\u0642\u0627\u0645":[33],"\u0627\u0644\u0628\u0627\u062d\u062b":[34,163],"\u0627\u0644\u0645\u0646\u0647\u062c":[36,66],"\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a":[37],"\u0627\u0644\u062c\u0627\u0646\u0628":[39,69],"\u0627\u0644\u0646\u0638\u0631\u064a":[40],"\u062e\u0644\u0627\u0644":[42,169],"\u0627\u0644\u0642\u064a\u0627\u0645":[43],"\u0628\u0645\u0633\u062d":[44],"\u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a":[45],"\u0627\u0644\u062a\u064a":[46,119],"\u0639\u0631\u0636\u062a":[47],"\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[48,74],"\u0628\u0647\u062f\u0641":[50],"\u0627\u0633\u062a\u062e\u0644\u0627\u0635":[51],"\u0627\u0644\u0623\u0641\u0643\u0627\u0631":[52],"\u0648\u062a\u062c\u0645\u064a\u0639":[53],"\u0627\u0644\u0623\u0633\u0633":[54],"\u0627\u0644\u0646\u0638\u0631\u064a\u0629":[55],"\u0627\u0644\u0645\u0637\u0631\u0648\u062d\u0629":[56],"\u0627\u0644\u0643\u062a\u0628":[58],"\u0648\u0627\u0644\u0627\u0637\u0627\u0631\u064a\u062d":[59],"\u0648\u0627\u0644\u0631\u0633\u0627\u0626\u0644":[60],"\u0648\u0627\u0644\u062f\u0648\u0631\u064a\u0627\u062a":[61],"\u0627\u0644\u0645\u062d\u0644\u064a\u0629":[62],"\u0648\u0627\u0644\u0639\u0631\u0628\u064a\u0629":[63],"\u0648\u0627\u0644\u0627\u062c\u0646\u0628\u064a\u0629":[64],"\u0648\u0627\u0633\u062a\u0639\u0645\u0627\u0644":[65],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[67],"\u0627\u0644\u0639\u0645\u0644\u064a":[70],"\u0627\u0644\u0631\u0628\u0637":[72],"\u0628\u064a\u0646":[73],"(\u0627\u0644\u0645\u062a\u063a\u064a\u0631":[76],"\u0627\u0644\u0645\u0633\u062a\u0642\u0644":[77],"\u0628\u0627\u0644\u0648\u0642\u062a\u060c":[83,161],"\u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631":[84],"\u0627\u0644\u062a\u0627\u0628\u0639":[85],"\u0641\u0646\u062f\u0642":[90],"\u0627\u0644\u0645\u0646\u0635\u0648\u0631":[91],"\u0645\u064a\u0644\u064a\u0627)\u060c":[92],"\u0648\u062a\u0648\u0635\u0644":[93],"\u0646\u062a\u0627\u0626\u062c":[96],"\u0623\u0647\u0645\u0647\u0627\u060c":[97],"\u0627\u0646":[98],"\u0627\u0647\u0645\u064a\u0629":[99],"\u062a\u062a\u0645\u062b\u0644":[106],"\u0627\u0646\u0647\u0627":[108],"\u062a\u0642\u062f\u0645":[109],"\u0646\u0647\u062c\u0627":[110],"\u062c\u062f\u064a\u062f\u064b\u0627":[111],"\u0642\u0627\u062f\u0631\u064b\u0627":[112],"\u0639\u0644\u0649":[113,117,121],"\u062a\u062e\u0635\u064a\u0635":[114],"\u0628\u0646\u0627\u0621\u0627\u064b":[116],"\u0627\u0644\u0623\u0646\u0634\u0637\u0629":[118],"\u062a\u0639\u062a\u0645\u062f":[120],"\u0627\u0644\u062d\u062c\u0645":[122],"\u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f\u060c":[123],"\u0628\u0637\u0631\u064a\u0642\u0629":[124],"\u062a\u0645\u0643\u0646":[125],"\u0627\u0644\u0648\u062d\u062f\u0629":[126],"\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629":[127],"\u062a\u0642\u0644\u064a\u0644":[129],"\u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638":[131],"\u0628\u0627\u0644\u0642\u064a\u0645\u0629":[132],"\u0627\u0644\u0645\u0642\u062f\u0645\u0629":[133],"\u0644\u0644\u0632\u0628\u0627\u0626\u0646":[134],"\u0646\u0641\u0633":[136],"\u0627\u0644\u0648\u0642\u062a\u060c":[137],"\u0641\u0636\u0644\u0627":[138],"\u0639\u0646":[139],"\u0648\u062c\u0648\u062f":[140],"\u0637\u0627\u0642\u0629":[141],"\u0639\u0627\u0637\u0644\u0629":[142],"\u0627\u0644\u0641\u0646\u062f\u0642":[144],"\u0639\u064a\u0646\u0629":[145],"\u062a\u0642\u062f\u0631":[147],"(38%)":[148],"\u0648\u0628\u0645\u0628\u0644\u063a":[149],"\u0645\u0642\u062f\u0627\u0631\u0647":[150],"(921829885)":[151],"\u062f\u064a\u0646\u0627\u0631":[152],"\u062a\u0645":[153],"\u0627\u062d\u062a\u0633\u0627\u0628\u0647":[154],"\u0648\u0641\u0642":[155],"\u0648\u0627\u0648\u0635\u0649":[162],"\u0628\u0636\u0631\u0648\u0631\u0629":[164],"\u0627\u0633\u062a\u063a\u0644\u0627\u0644":[165],"\u0627\u0644\u0637\u0627\u0642\u0629":[166],"\u0627\u0644\u0639\u0627\u0637\u0644\u0629":[167],"\u062a\u062d\u0644\u064a\u0644":[170],"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[171],"\u0627\u0644\u0643\u0644\u0641\u0648\u064a\u0629":[172],"\u0648\u0627\u064a\u062c\u0627\u062f":[173],"\u0645\u0648\u0627\u0637\u0646":[174],"\u0627\u0644\u0647\u062f\u0631":[175],"\u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629":[176],"\u0636\u0631\u0648\u0631\u0629":[178],"\u0627\u0633\u062a\u0639\u0645\u0627\u0644":[179],"\u0627\u062d\u062f\u062b":[180],"\u0627\u0646\u0638\u0645\u0629":[181],"\u0648\u062a\u0642\u0646\u064a\u0627\u062a":[182],"\u0648\u062a\u062f\u0631\u064a\u0628":[184],"\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646":[185],"\u0644\u062a\u062d\u0633\u064a\u0646":[186],"\u0627\u0644\u0643\u0641\u0627\u0621\u0629":[187],"\u0648\u062a\u062d\u0633\u064a\u0646":[188],"\u0627\u0644\u0627\u062f\u0627\u0621":[189],"\u0627\u0644\u0641\u0646\u062f\u0642.":[191]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-03T00:00:00"}
