The Alignment of Target Cost and Cost System Based on Time-Driven Activities (TD-ABC) and its Impact on the Development of Production Processes (An Applied Study in a Sample of Iraqi Industrial Companies). Journal of Madenat Alelem, [S. l.], v. 13, n. 1, p. 39–49, 2021. Disponível em: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/385. Acesso em: 23 feb. 2026.