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 18, no. 59, 1 (September 30, 2022): 72–91. Accessed June 8, 2026. https://www.tjaes.org/index.php/tjaes/article/view/435.