Al-Qudah, Laith Akram Muflih, and Yusuf Ali Khalaf Al-Hroot. “The Implementing Activity-Based Costing Technique (ABC) and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan”. International Journal of Economics and Financial Issues, vol. 7, no. 2, Apr. 2017, pp. 271-6, https://econjournals.com./index.php/ijefi/article/view/4384.