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