M. W. . A. Al-Shammari and S. H. A. S. Al Husseini, “Using value stream costing as a method to reduce costs and improve the quality of cost information”, Al-Ghary Jour. Eco. Admini. Sci., vol. 18, no. 4, pp. 521–548, Dec. 2022, doi: 10.36325/ghjec.v18i4.14077.