“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)” (2021) Journal of Madenat Alelem, 13(1), pp. 39–49. Available at: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/385 (Accessed: 23 February 2026).