“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 ) 44, no. 1 (October 4, 2021): 109–135. Accessed April 16, 2026. https://jrucs.iq/index.php/JAUCS/article/view/132.