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شاكر عبد الكريم البلداوي and صلاح مهدي الكواز, “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”, IJAS, vol. 12, no. 48, pp. 169–223, Dec. 2024.