Kutika RF, Saerang DPE, Gerungai NYT. ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG. GC-JRA [Internet]. 2018 Jun. 30 [cited 2024 Nov. 22];13(02). Available from: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/19632