Pernanda, L. (2026) “Analisis Potensi Penerapan Target Costing sebagai Strategi Pengendalian Biaya Produksi pada PT Cisarua Mountain Dairy Tbk: Analysis of the Potential Implementation of Target Costing as a Production Cost Control Strategy at PT Cisarua Mountain Dairy Tbk”, Jurnal Manajemen dan Akuntansi Cakrawarti, 1(2), pp. 141–147. doi: 10.67183/jmac.v1i2.46.