رِزگار عبدالله صابر ر. ع. ص., الشطناوي ح. م. . . . . . ., and محمود غ. ع. . “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, vol. 4, no. 1, July 2023, pp. 1056-67, doi:10.25156/ptjhss.v4n1y2023.pp1056-1067.