Bongalonta, Atty. Michael B. “Optimizing Financial Decision-Making: Use of Relevant Costing Techniques in Manufacturing Businesses in the Philippines”. International Journal of Multidisciplinary: Applied Business and Education Research, vol. 6, no. 10, Oct. 2025, pp. 5107-22, https://doi.org/10.11594/ijmaber.06.10.21.