آزاد عبدالحميد ڕ. .; فالح النعيمي ب. The possibility of applying the costing technique based on performance-based activity (PFABC) in achieving competitive advantage at the lowest possible cost : A case study in Dawa Hotel / Sulaymaniyah Governorate. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 8, n. 2, p. 366-393, 2025. DOI: 10.25098/8.2.19. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/546. Acesso em: 11 jul. 2025.