“Priority of Resource Consumption Accounting System on Cost-Based Costing System: Applied Research in Diyala General Company for Electrical Industries (Case Study)”. Journal of Accounting and Financial Studies ( JAFS ) 13, no. خاص (March 24, 2019): 121–161. Accessed April 29, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1776.