Al-Moussawi, H. and Mohammad Ali, A.M. (2026) “Activity-Based Costing (ABC)AS A Strategic Tool For Achieving The Contemporary Approach To Cos Measurement In The Context Of  A Traditional Manufacturing Environment”, Al-Ghary Journal of Economic and Administrative Sciences, 22(1), pp. 443–472. doi:10.36325/ghjec.v22i1.21404.