BELIMAME , Ines; BOUCHELAGHEM , Amirouche. The Necessity of Adopting Activity Based Costing in Mechanical Industrial Enterprises in the State of Constantine. Finance and Business Economies Review, [S. l.], v. 8, n. 3, 2026. DOI: 10.58205/fber.v8i3.1856. Disponível em: https://jiamcs.univ-mila.dz/index.php/fber/article/view/1856. Acesso em: 3 aug. 2026.