ALI , Ahmed Maher Mohammad; OBAID, Alaa Muhammed; ABDULZAHRA , Ali Noori; AL-MAMOURI, Hatem K. Kadhum. The agreement theory of innovative solution and the strategic approach to cost management in enhancing the objectivity of cost allocation. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 20, n. 00, p. 598–624, 2024. DOI: 10.36325/ghjec.v20i00.16873. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/16873. Acesso em: 9 nov. 2026.