Jermias, Johnny. “FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information”. Gadjah Mada International Journal of Business 5, no. 3 (September 12, 2003): 381-400. Accessed July 3, 2024. https://dev.journal.ugm.ac.id/v3/gamaijb/article/view/14326.