RUSTAN, R.; RUM, M.; HAMKAH, H. Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 7, n. 1, p. 510–524, 2024. DOI: 10.57178/atestasi.v7i1.811. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/811. Acesso em: 1 aug. 2025.