ABED, Ziyad sami; HUSSEIN, Ali Ibrahim. Evaluation Idle Capacity Using Ti me Driven Activity Based Costing to Iimprove Logistics Cost Accounting/Case Study. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 17, n. 56, 2, p. 1–22, 2021. DOI: 10.25130/tjaes.17.56.2.1. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/1461. Acesso em: 23 sep. 2026.