األستاذ المساعد الدکتور هيثم يعقوب إسحاق عبد اه. “The Role of Planning Budgets in Financial Control of Industrial Firms ( AField Study on the Rabak Cement Company Ltd )”. QALAAI ZANIST JOURNAL 3, no. 4 (January 24, 2021): 424–458. Accessed December 22, 2024. https://journal.lfu.edu.krd/ojs/index.php/qzj/article/view/327.