Plungpongpan, Jirawan. “Cost Analysis of Digital Marketing for Community Products by Activity-based Costing and Activity-based Management”. Rajapark Journal 17, no. 52 (June 30, 2023): 433–449. accessed September 12, 2026. https://so05.tci-thaijo.org/index.php/RJPJ/article/view/264696.