Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص. JAFS [Internet]. 2017 Dec. 1 [cited 2025 Apr. 28];12(41). Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/91