“IMPLEMENTATION OF OPERATIONAL BUDGET ACCORDING TO ACTIVITY-BASED COSTING IN CHAHAR MAHAL BAKHTIARI AND ISFAHAN PROVINCES” (2015) International Journal of Accounting Research (IJAR), 2(3), pp. 45–49. Available at: https://j.arabianjbmr.com/index.php/ijar/article/view/64 (Accessed: 24 July 2026).