The possibility of applying ABC system in service companies: Application study in Dar A’salam Bank Diwaniyah department. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 6, n. 16, 2011. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/697. Acesso em: 1 may. 2025.