Strategic framework of Relevant Cost Analysis. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 24, n. 1, p. 26–40, 2021. DOI: 10.55562/jrucs.v24i1.462. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/462. Acesso em: 20 may. 2026.