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 14, no. 2 (June 24, 2019): 130–159. Accessed October 3, 2025. https://www.jutq.utq.edu.iq/index.php/main/article/view/193.