2021. The Impact of the Integration of Value Analysis and Value Chain to Reduce Costs Empirical Study of the Iraqi Light Industries. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 37, 1 (Oct. 2021), 270–300. DOI:https://doi.org/10.55562/jrucs.v37i1.242.