موسى م.ب. and محمد أ.ش. 2023. The Role of the Material Flow Cost Accounting Approach in Reducing Costs in Industrial Companies. Polytechnic Journal of Humanities and Social Sciences. 4, 2 (Nov. 2023), 465-486. DOI:https://doi.org/10.25156/ptjhss.v4n2y2023.pp465-486.