ALOK SHAH; DAVID JACOB; DEEP DESAI; DHRUVRAJSINH ATODARIA; PROF. BHAVESH MODI. A Review on Material Flow Cost Accounting (MFCA) for SMEs. International Journal of Advance Research in Engineering, Science & Technology, [S. l.], v. 4, n. 3, p. 502–507, 2017. Disponível em: https://ijarest.org/index.php/ijarest/article/view/995. Acesso em: 5 sep. 2025.