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“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)”, JMAU, vol. 13, no. 1, pp. 39–49, Jun. 2021, Accessed: Feb. 23, 2026. [Online]. Available: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/385