Al-Zameli, Ali Abdul-Hussein Hani, Azhar Ghailan Marhoon AL-Zubaidi, and Asaad Sasaa Agrab. “The Application of the Performance Focused Activities Based Costing (PFABC) and Its Role in Measuring the Cost of Banking Service and Improving Performance (An Applied Study in Al-Rafidain Bank Al-Diwaniyah Branch)”. International Academic Journal of Social Sciences 9, no. 1 (July 2, 2022): 60–73. Accessed October 28, 2026. https://iaiest.com/iaj/index.php/IAJSS/article/view/IAJSS0912.