articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS. Journal of Economics, Accounting, Business, Management, Engineering and Society, [S. l.], v. 1, n. 10, p. 67–84, 2024. Disponível em: http://kisainstitute.com/index.php/kisainstitute/article/view/41.. Acesso em: 2 may. 2026.