Deros, B.M., N. Rahman, N.H. Zainal, M.N.A. Rahman, and A.R. Ismail. “Development of an Effective Cost Management Method for Malaysian SMEs”. Applied Science and Engineering Progress 5, no. 2 (September 5, 2013): 27–32. accessed September 18, 2026. https://ph02.tci-thaijo.org/index.php/ijast/article/view/67330.