The Role of Value Analysis Technology in Reducing Product Cost Applied Study in the General Company for Battery Industry. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 44, n. 1, p. 109–135, 2021. DOI: 10.55562/jrucs.v44i1.132. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/132. Acesso em: 16 apr. 2026.