The role of cost-based method of activity and target cost in improving the efficiency of financial performance of service organizations University of Sirte as a model. Journal of Social Sciences, [S. l.], v. 3, n. 09, p. 184–205, 2019. Disponível em: https://journalsocialsciences.de/index.php/jss/article/view/529. Acesso em: 9 aug. 2026.