Mohammed Ali, Ahmed Maher, and Qasim Habeeb Nashid Jay. “The Impact of Functional Analysis in Reducing Costs Under the Strategic Approach of Cost Management: An Exploratory Study”. Akkad Journal Of Contemporary Accounting Studies 2, no. 1 (December 27, 2022): 20–35. Accessed April 17, 2026. https://journal.acefs.org/index.php/AJCAS/article/view/146.