Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 60, p. 159–183, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1085. Acesso em: 1 jun. 2025.