اىٍدرس اىٍساغد گؤران حسیَ كادر; اىٍدرس اىٍساغد دەرةاز أُٔر إسٍاغ٘و; اىٍدرس اىدنخٔر راٌ٘ار رزکار أحٍد. The Extent to Which the Implementation of the Target Cost System Is Available in Banks Field Study of a Sample of Banks - Kurdistan Region. QZJ 2021, 3, 599-616.