“DETERMINING PERFORMANCE FOCUSED ACTIVITY BASED COSTING (PFABC) AND ITS ROLE IN COST MANAGEMENT AND REDUCTION (AN APPLIED STUDY IN THE GENERAL COMPANY FOR ELECTRICAL INDUSTRIES)”. Oeconomia Copernicana 5, no. 1 (June 23, 2023): 107–118. Accessed April 16, 2026. https://oeconomiacopernicana.com/index.php/OECO/article/view/176.