[1]
G. F. C. Estrellan, M. A. Guinucud, S. M. P. Borela, and M. C. P. Obeso, “Cost Accounting Practices and Financial Performance of Small and Medium-Sized Enterprises (SMEs) in General Santos City”, IJRIS, vol. 4, no. 2, pp. 29–37, Feb. 2026, doi: 10.65138/ijris.2026.v4i2.263.