Alok Shah, David Jacob, Deep Desai, Dhruvrajsinh Atodaria, and Prof. Bhavesh Modi. “A Review on Material Flow Cost Accounting (MFCA) for SMEs”. International Journal of Advance Research in Engineering, Science & Technology 4, no. 3 (March 25, 2017): 502–507. Accessed September 5, 2025. https://ijarest.org/index.php/ijarest/article/view/995.