صلاح مهدي جواد الكواز and شاكر عبد الكريم البلداوي (2024) “Using Time Driven - Functions Based Costing Technique to reduce costs: an applied study in the General Company for Textile Industries in Hilla/Najaf Men’s Clothing Factory”, Iraqi Journal for Administrative Sciences. كربلاء، جمهورية العراق, 13(51), pp. 174–124. Available at: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/2603 (Accessed: 3 April 2025).