رِزگار عبدالله صابر ر.ع.ص., الشطناوي ح.م. and محمود غ.ع. 2023. Costs Based on Performance-Based Activities and their Impact on Evaluating Strategic Performance: : an Applied Study in the Khairat Hawler Dairy Factory in the Kurdistan Region - Iraq. Polytechnic Journal of Humanities and Social Sciences. 4, 1 (Jul. 2023), 1056-1067. DOI:https://doi.org/10.25156/ptjhss.v4n1y2023.pp1056-1067.