TESYA SISILIA LUPA; NATALIA Y. T. GERUNGAI; PRISCILIA WEKU. Analysis of the Implementation of Activity Based Costing to Increase Cost Efficiency at Hotel Mel’s in Manado. Formosa Journal of Applied Sciences, [S. l.], v. 2, n. 10, p. 2551–2572, 2023. DOI: 10.55927/fjas.v2i10.6532. Disponível em: https://journal.formosapublisher.org/index.php/fjas/article/view/6532. Acesso em: 18 jun. 2026.