Rustan, R., M. Rum, and H. Hamkah. “Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME”. Atestasi : Jurnal Ilmiah Akuntansi, vol. 7, no. 1, Mar. 2024, pp. 510-24, doi:10.57178/atestasi.v7i1.811.