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 [Internet]. 2021 Jun. 30 [cited 2026 Apr. 29];13(1):39-4. Available from: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/385