محمد أحمد البرزنجي م. .; إبراهيم أحمد الكواشي م. .; هادي علي الزيباري ش. Elements of Applying the Costing System and Its Levels in Industrial Establishments: Exploratory study of a sample of industrial establishments in Dohuk Governorate. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 7, n. 2, p. 366-386, 2024. DOI: 10.25098/7.2.37. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/260. Acesso em: 12 feb. 2026.