Arora, Amit Kumar, and M. S. S. Raju. “An Analysis of Activity Based Costing Practices in Selected Manufacturing Units in India”. Indian Journal of Finance 12, no. 12 (December 1, 2018): 22–31. Accessed August 20, 2025. https://indianjournalofmarketing.com/index.php/IJF/article/view/139889.