آزاد عبدالحميد ڕۆژگار, and فالح النعيمي باسمة. “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 8, no. 2 (January 21, 2025): 366-393. Accessed July 11, 2025. https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/546.