Ahmed Mahdi Sahi. The impact of adopting an Activity-Based Cost System to maximize profitability (Applied Study in private hospitals in Basrah governorate). UTJ [Internet]. 2019 Jun. 24 [cited 2025 Oct. 3];14(2):130-59. Available from: https://www.jutq.utq.edu.iq/index.php/main/article/view/193