Improving product costing accuracy using the Material Ledger and variance analysis. MSW Management Journal, [S. l.], v. 35, n. 1, p. 262–271, 2026. DOI: 10.7492/8r17b294. Disponível em: https://mswmanagementj.com/home/article/view/2003.. Acesso em: 30 may. 2026.