“Achieving A Competitive Advantage Using the Targeted Cost Technique - An Applied Study - General Company for the Car Manufacturing and Equipment - Mechanical Plant”. 2021. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 49 (2): 118-33. https://doi.org/10.55562/jrucs.v49i2.18.