“IMPLEMENTATION OF OPERATIONAL BUDGET ACCORDING TO ACTIVITY-BASED COSTING IN CHAHAR MAHAL BAKHTIARI AND ISFAHAN PROVINCES”. International Journal of Accounting Research (IJAR) 2, no. 3 (January 1, 2015): 45–49. Accessed July 24, 2026. https://j.arabianjbmr.com/index.php/ijar/article/view/64.