JAZZA, S. F. Activity-Based Costing (ABC) and Performance-Focused Activity-Based Costing (PFABC): A Comparative Study. Baghdad College of Economic Sciences University Journal (BCESUJ), [S. l.], v. 73, n. 7, p. 221–237, 2026. Disponível em: https://bcuj.baghdadcollege.edu.iq/index.php/BCESUJ/article/view/376. Acesso em: 13 oct. 2026.