اىٍدرس اىٍساغد گؤران حسیَ كادر, اىٍدرس اىٍساغد دەرةاز أُٔر إسٍاغ٘و, and 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, vol. 3, no. 2, pp. 599–616, Jan. 2021.