“Activity- Based Costing technology and its role in Cost Guidance: An Applied Study at the General Company for Textile and Leather Industries - Leather plant - Factory No. (7)”, JAFS, vol. 15, no. 52, pp. 171–187, Sep. 2020, Accessed: Mar. 29, 2025. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/927