Rustan R, Rum M, Hamkah H. Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME. ATESTASI [Internet]. 2024 Mar. 31 [cited 2025 Aug. 1];7(1):510-24. Available from: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/811