SAKUNAROUNGSRI, W.; INKLAI, S.; THANAKRITPUTTIMETH, P. The role of activity-based costing systems in enhancing the competitiveness of small and medium-sized enterprises (SMEs). Asian Social and Educational Innovation Journal, [S. l.], v. 2, n. 1, p. 18–26, 2026. Disponível em: https://so18.tci-thaijo.org/index.php/CIM_Journal2/article/view/2633. Acesso em: 16 sep. 2026.