The role of functions -based cost analysis in competitive pricing decisions in Iraqi economic units. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 70, p. 140–168, 2025. DOI: 10.34093/jarbg429. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2050. Acesso em: 10 may. 2025.