شاكر عبد الكريم البلداوي and صلاح مهدي الكواز (2024) “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, 12(48), pp. 169–223. Available at: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2702 (Accessed: 18 January 2025).