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. SJCUS [Internet]. 2024Jan.14 [cited 2026Feb.12];7(2):366-8. Available from: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/260