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 17, no. 56, 1 (December 31, 2021): 77–98. Accessed March 6, 2026. https://www.tjaes.org/ojs/index.php/tjaes/article/view/1427.