AHMED MAHDI SAHI. The impact of adopting an Activity-Based Cost System to maximize profitability (Applied Study in private hospitals in Basrah governorate). University of Thi-Qar Journal, [S. l.], v. 14, n. 2, p. 130–159, 2019. Disponível em: https://www.jutq.utq.edu.iq/index.php/main/article/view/193. Acesso em: 3 oct. 2025.