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 ). QZJ [Internet]. 2021Jan.24 [cited 2024Dec.22];3(4):424-58. Available from: https://journal.lfu.edu.krd/ojs/index.php/qzj/article/view/327