Developing a cost statement framework for SMEs: a tool to enhance selling price prediction and profitability

Small and Medium Enterprises (SMEs) struggle to set the right selling prices because they can't access complex costing tools and methods. This project introduces a practical and user-friendly cost statement framework designed specifically to help SMEs predict selling prices effectively. By brea...

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Bibliographic Details

Main Authors:	Razak, Syuhaila, Nik Wan, Nik Zam, San, Suzana, Saidi, Noraida
Format:	Article
Language:	en
Published:	Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Cawangan Kelantan 2025
Subjects:	Small business. Medium-sized business Cost accounting. Activity-based costing
Online Access:	https://ir.uitm.edu.my/id/eprint/124753/1/124753.pdf https://ir.uitm.edu.my/id/eprint/124753/
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