Alok Shah, David Jacob, Deep Desai, Dhruvrajsinh Atodaria, and Prof. Bhavesh Modi. 2017. “A Review on Material Flow Cost Accounting (MFCA) for SMEs”. International Journal of Advance Research in Engineering, Science & Technology 4 (3):502-7. https://ijarest.org/index.php/ijarest/article/view/995.