THE ROLE OF COST ACCOUNTING IN MANAGING UNUSED CAPACITY AND ACHIEVING OPTIMAL RESOURCE UTILIZATION: A FIELD STUDY IN THE MANUFACTURING SECTOR. Wor.econo. and fin. Bul. [Internet]. 2025 Sep. 28 [cited 2026 Jan. 13];50:24-33. Available from: https://scholarexpress.net/index.php/wefb/article/view/5540