صابر ر. ع. ., حمة سعيد ف. س. . and صالح ب. ا. . (2023) “The Role of Integration Between Concurrent Engineering (CE) and Resource Consumption Accounting (RCA) Techniques in Improving the Value of Products in the Market: An Exploratory Study of the Opinions of a Sample of an Analytical Exploratory study of Administrative and Financial Officials in Some Industrial units in the Kurdistan Region Iraq.”, Polytechnic Journal of Humanities and Social Sciences, 4(2), pp. 914 - 929. doi: 10.25156/ptjhss.v4n2y2023.pp914 - 929.