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”. Iraqi Journal for Administrative Sciences, vol. 12, no. 48, Dec. 2024, pp. 169-23, https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2702.