Jazzaa, Sunduns F., and Abaid K. AL Jaanabi. “The Role of Performance Focused A Ctivity Based Costing (PFABC) in Achieving a Competitive Advantage”. Tikrit Journal of Administrative and Economic Sciences, vol. 17, no. 56, 1, Dec. 2021, pp. 77-98, doi:10.25130/tjaes.17.56.1.5.