Qassem Jawad Kazem and Sabiha Barzan Al-Obaidi 2023. The Effect of Performance Focused Activity-Based Costing Technique in Measuring the Cost of Consultancy Services: An Applied Study in the Office of Scientific and Consultancy Services – University of Technology. Kurdish Studies. 11, 2 (Dec. 2023), 149–164. DOI:https://doi.org/10.67145/ks.v11i2.590.