Tampubolon, Helena Ronauli, Dian Putri Sihotang, Ardin Dolok Saribu, Nova Sri Andriyana Purba, Agustim Jamal Lumban Tobing, and Wahyudi Batubara. “Peran Target Costing Dalam Mengurangi Biaya Dan Pengembangan Produk Pada Perusahaan Industri”. Innovative: Journal Of Social Science Research 4, no. 3 (June 28, 2024): 16792–16804. Accessed May 6, 2026. https://j-innovative.org/index.php/Innovative/article/view/12151.