“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 ) 37, no. 1 (October 12, 2021): 270–300. Accessed July 21, 2026. https://jrucs.iq/index.php/JAUCS/article/view/242.