DINDA AYU WARDANI; NADIAH HAFIZ; NANDA SYAFITRI; PASKALIS PUTRA JAYA DAELI; SRI WULAN DARI. The Application of Activity Based Costing for Determining Service Costs and Evaluating Operational Cost Efficiency at PT Blue Bird Tbk in 2024–2025. Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, [S. l.], v. 3, n. 1, p. 1–15, 2026. Disponível em: https://journal.syamilahpublishing.com/muhasabah/article/view/644.. Acesso em: 22 jul. 2026.