Qualitative Field Visits for International Business Administration (IBA) Students to Enhance Practical Experience and Link Theoretical Concepts to Professional Reality

University Media

As part of the practical training activities that enhance academic courses, the College of Administrative and Financial Sciences at the Emirates International University (EUI) conducted two specialized field visits for third-level IBA students in the "Cost Accounting" course, under the supervision of course instructor Dr. Maryam Al-Awadhli. The visits aimed to provide students with direct field experience and link theoretical concepts to real-world applications in the workplace.

Visit to Ali Abdulkarim Al-Hashidi Group of Companies | For Female Students

The students of the course conducted a field visit to the Ali Abdulkarim Al-Hashidi Group of Companies - Al-Masbahi, Sana'a, a multi-service and production organization. The students met with the group's CEO, Mr. Baligh Al-Masni, who provided a detailed explanation of the company's cost accounting system, which is based on the actual costs of each project, the classification of costs into direct and indirect, and the mechanisms for allocating indirect costs.

 The students also learned about project pricing methods based on cost analysis and profit margins, and reviewed periodic financial reports prepared to evaluate performance and support decision-making.

Visit to Osama Snack Food Factory | For Students

In the same context, the students visited Osama Snack Food Factory in Amran District, Sana'a, where they were received by the factory's Financial Manager, Mr. Amin Sadiq Bishr. The visit included a field tour of the factory's departments, an introduction to the various production stages, an interview with the accounting team, a review of the 2024 cost reports, and a discussion of the measures the factory has implemented to improve performance and reduce losses.

The students also learned about the factory's use of the FIFO system in inventory management, and a comprehensive costing system that emphasizes accuracy and transparency in recording and analyzing data, with a focus on the challenges related to distinguishing between fixed and variable costs in some departments.

The two visits demonstrated a direct educational impact in enhancing the students' understanding of cost accounting concepts and gaining insight into the reality of financial and accounting work within Yemeni service and production facilities. The two experiences also contributed to consolidating the importance of effective cost control and its impact on supporting sound administrative and financial decisions.

Dr. Maryam Al-Awadhli, the course instructor and supervisor of the two visits, recommended the continued organization of such field activities, given their essential role in developing students' applied skills. She praised the students' interaction and the efforts of the host institutions, and extended her sincere thanks to the college deanship and all the coordinators in the department and university for their continued support in making these educational visits a success.

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