SHAKER ABDUL KARIM AL BALDAWI; SALAH MAHDI AL-KAWAZ. Using costing techniques based on time-oriented functions and target costing to improve product value: an applied study in the General Company for Textile Industries in Hilla - Najaf Men’s Clothing Factory. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 12, n. 48, p. 169–223, 2024. DOI: 10.71207/ijas.v12i48.2702. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2702. Acesso em: 19 apr. 2026.