حمزة بشري جمعة أبكر. Methods of Measuring Human Resource Costs and their Impact on The Financial Statements: (A Case study Of Kennan Sugar. wnjsr [Internet]. 2017 Mar. 1 [cited 2026 Jun. 13];(9):208-34. Available from: https://journals.wnu.edu.sd/index.php/wnjsr/article/view/195