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Salem-Mhamdia, A. B. H. dan B. B Ghadhab. (2012). Value Management and Activity Based Costing Model in The Tunisian Restaurant. International Journal of Contemporary Hospitality Management 24 (2): 269-288
Lin, B., J. Collins dan R. K. Su. (2001). Supply Chain Costing: An Activity-Based Perspective. International Journal of Physical Distribution & Logistics Management 31 (10): 702-713.
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