Shaker Abdul Karim Al Baldawi and Salah Mahdi Al-Kawaz 2024. Using costing techniques based on time-oriented functions and target costing to improve product value: an applied study in the General Company for Textile Industries in Hilla - Najaf Men’s Clothing Factory. Iraqi Journal for Administrative Sciences. 12, 48 (Dec. 2024), 169–223. DOI:https://doi.org/10.71207/ijas.v12i48.2702.