“The Role of Determining the Quality Cost on Activity Based in Improvment the Quality of Product”. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 35, no. 1 (October 14, 2021): 79–118. Accessed October 9, 2025. https://jrucs.iq/index.php/JAUCS/article/view/265.