@article{
  author = {شماخی, حمیدرضا},
  title = {Cost Reengineering In Iranian Insurance Companies},
  journal = {Management Accounting},
  year = {2011},
  volume = {4},
  issue = {9},
  pages = {11-22},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/816379}
}