فائز نعيم يوسف; حسين عمران ناجي. Flexible budgeting is a tool for planning and controlling indirect industrial costs-an applied study at Al-Furat Chemical Industries Company. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 5, n. 19, p. 68–116, 2024. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/1926. Acesso em: 19 jan. 2025.