LOUNIS, Yousra; ZOUDA, Ammar. Assessing the Efficacy of Activity-Based Costing (ABC) in Precise Product Cost Determination: A Case Study of SARL BEN PACK, an Algerian Manufacturing Firm in Batna. Finance and Business Economies Review, [S. l.], v. 8, n. 4, 2026. DOI: 10.58205/fber.v8i4.1909. Disponível em: https://jiamcs.univ-mila.dz/index.php/fber/article/view/1909. Acesso em: 3 aug. 2026.