EVOLUTION AND OPTIMIZATION OF ACTIVITY-BASED COSTING FOR STRATEGIC COST MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW. JAT : Journal Of Accounting and Tax , [S. l.], v. 5, n. 1, p. 192–218, 2026. DOI: 10.36563/9vz1dy34. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/2132. Acesso em: 11 oct. 2026.