Ardiansyah, and Barus Umarella. “Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry”. JFBA: Journal of Financial and Behavioural Accounting 3, no. 1 (April 11, 2023): 1–22. Accessed July 3, 2024. https://jurnal.ut.ac.id/index.php/jfba/article/view/4488.