MOHAMMED ALI, A. M. .; JAY, Q. H. N. The Impact of Functional Analysis in Reducing Costs Under the Strategic Approach of Cost Management: An Exploratory Study . Akkad Journal Of Contemporary Accounting Studies, [S. l.], v. 2, n. 1, p. 20–35, 2022. DOI: 10.55202/ajcas.v2i1.146. Disponível em: https://journal.acefs.org/index.php/AJCAS/article/view/146. Acesso em: 15 oct. 2025.