Sitohang DT, Naibaho AW, Manurung SR, Lubis PKD. Flexible Budget Analysis as a Production Cost Control Instrument for Culinary MSMEs: A Study of Pangsit Kak Dani Medan. IJSOC [Internet]. 2026Oct.16 [cited 2026Oct.18];8(4):193-05. Available from: https://www.ijsoc.goacademica.com/index.php/ijsoc/article/view/1758