Prasetyo, Ikhsan, Muhammad Rafie Pasya, and Alya Chaerunisa. 2026. “Cost of Good Manufactured (COGM) Calculation Using Activity-Based Costing Method in Manufacturing Companies: A Case Study of CV. YYY”. International Journal of Marketing & Human Resource Research 7 (1):311 -24. https://doi.org/10.47747/ijmhrr.v7i1.3367.