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Bita Mashayekhi and  Mohammad Ara,  Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel.   journal   = {International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering}, [online]. World Academy of Science, Engineering and Technology. September 2017, vol. 129(9). 2249 - 2253[viewed 22 July 2018]. Available from: http://waset.org/publications/10007835.