MANAGERIAL ACCOUNTING AND COST CONCEPTS: A THEORETICAL REVIEW AND ITS APPLICATION IN COST MANAGEMENT OF FOOD AND BEVERAGE MSMEs IN MEDAN CITY (A CASE STUDY OF KEDAI KOPI KAWAN). Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi, [S. l.], v. 25, n. 11, 2026. DOI: https://doi.cibangsa.org/DOI-2026-627. Disponível em: https://journal.cib.institute/index.php/musytari/article/view/5710. Acesso em: 25 oct. 2026.