STANDARD COSTING AND VARIANCE ANALYSIS AS A TOOL FOR RESOURCE-EFFICIENT PRODUCTION IN A FOOD MSME: EVIDENCE FROM DOYAN JAGUNG MOZARELLA, PADANG. Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi, [S. l.], v. 25, n. 12, 2026. Disponível em: https://journal.cib.institute/index.php/musytari/article/view/6166. Acesso em: 5 nov. 2026.