Osama Hawi Aziz Al-Tai / Mahmood Fahad Abid Ali Al-Dulami. “The Strategy S5 and Its Role in Reducing Product Cost An Analytical Study of the Opinions of a Sample of Workers in the Production Department of the Central Refineries Company”. (Humanities, Social and Applied Sciences) Misan Journal of Academic Studies , Vol. 21, no. 44, Dec. 2022, pp. 149-71, https://misan-jas.com/index.php/ojs/article/view/380.