Hama Amin, Othman Abdulqader, and Tara Hama Rahim. “Integration Between Value Chain Technologies and Target Costing and Its Impact on Cost Reduction: A Field Study of the Opinions of a Sample of Academics and Stakeholders in a Number of Industrial Companies in the Kurdistan Region - Iraq”. Journal of University of Human Development 9, no. 3 (August 6, 2023): 168–186. Accessed November 21, 2024. https://journals.uhd.edu.iq/index.php/juhd/article/view/1162.