CHALABI, Amar. The role of the cost system by activities in managing cost and supporting the competitiveness of economic institutions. Journal of Research in Finance and Accounting, [S. l.], v. 4, n. 01, p. 41–59, 2019. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/8458. Acesso em: 2 apr. 2026.