1.
Ningsih A, Sahati H, Loly SR, Daromes FE. The synergy of activity-based costing (ABC) and the theory of constraints (TOC) in environmental cost management. IACRJ [Internet]. 2025 Dec. 30 [cited 2026 Apr. 16];13(2):210-9. Available from: https://journals.iarn.or.id/index.php/Accounting/article/view/579