THE ROLE OF COST ACCOUNTING IN MANAGING UNUSED CAPACITY AND ACHIEVING OPTIMAL RESOURCE UTILIZATION: A FIELD STUDY IN THE MANUFACTURING SECTOR. World Economics and Finance Bulletin, [S. l.], v. 50, p. 24–33, 2025. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/5540. Acesso em: 13 jan. 2026.