M. F. Tosan, M. Mahdalena, and I. U. Aqmal, “Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices : (Case Study: MSMEs in Gorontalo)”, MJIFM, vol. 6, no. 2, pp. 2262–2293, May 2026.