Shaswar, N. J. and Mustafa, B. K. (2022) “The role of the resource consum ption accounting entrance in reducing the cost of the health service A field study on a sample of private hospitals in the city of Sulaymaniyah”, Tikrit Journal of Administrative and Economic Sciences, 18(57, 1), pp. 320–340. doi: 10.25130/tjaes.18.57.1.17.