Intakhan, P. “Effects of Strategic Cost Management on Cost Advantage and Firm Performance: Evidence from Firms to Be Recognized in Good Manufacturing Practice (GMP)”. KKBS Journal of Business Administration and Accountancy, vol. 5, no. 3, Dec. 2021, pp. 25-44, https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/248229.