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 4, no. 01 (June 2, 2019): 95–111. Accessed April 2, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/8461.