“Using of Costs Based on Activity That Focused on Performance in Reduce Costs and Their Reflection to Improve Competitive Advantage: An Applied Research in WasitTextile and Knitting Factory”. 2022. Journal of Accounting and Financial Studies ( JAFS ) 17 (60): 1-29. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1071.