Hayder Ali Mohsin Al-Saadi, Noor Amer Fadhil Al-Doori, and Sundus Majeed Bader Al Samuria. “The Role of The Cost Leadership Strategy Using the Activity-Based Cost Accounting (ABC) System in Reducing Costs”. American Journal of Economics and Business Management 6, no. 10 (October 8, 2023): 40–56. Accessed February 11, 2025. https://globalresearchnetwork.us/index.php/ajebm/article/view/2470.