Mohammad, Mohammad Khidhir, and Gazi Othman Mahmoud. “The Role of the Attribute -Based Costing Method in Achieving Consumer Desire and Reducing the Cost of the Product A Practical Case Study in Kosar Feed Factory – Erbil”. Tikrit Journal of Administrative and Economic Sciences, vol. 18, no. 59, 1, Sept. 2022, pp. 72-91, doi:10.25130/tjaes.18.59.1.5.