ENHANCING BUDGETING ACCURACY THROUGH ACTIVITY-BASED COSTING: A QUALITATIVE STUDY ON COST CONTROL PRACTICES IN EDUCATIONAL INSTITUTIONS. Proceeding of SINERGY, [S. l.], v. 1, n. 1, p. 944–951, 2026. Disponível em: https://conference.unita.ac.id/index.php/proceeding-of-sinergy/article/view/728. Acesso em: 2 mar. 2026.