The Impact of the Integration of Value Analysis and Value Chain to Reduce Costs Empirical Study of the Iraqi Light Industries. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 37, n. 1, p. 270–300, 2021. DOI: 10.55562/jrucs.v37i1.242. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/242. Acesso em: 21 jul. 2026.