IBRAHIM AHMAD, Mohamed elbachir. Activity -based method of cost and its role in cost control An applied study on some governmental institutions. Journal of Research in Finance and Accounting, [S. l.], v. 4, n. 01, p. 95–111, 2019. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/8461. Acesso em: 2 apr. 2026.