toumi, miloud and djehiche, youssera (2025) “Using the activity-based costing (ABC) method to achieve the competitive advantage of the economic enterprise: a case study of the textile and processing enterprise TIFIB in Biskra”, Journal of Research in Finance and Accounting, 7(02), pp. 161–173. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/3381 (Accessed: 9 February 2026).