Bhargava, Akhil, Arpit Bafna, and N. Shabarisha. “A Review on Value Chain Analysis As a Strategic Cost Management Tool”. International Academic Journal of Accounting and Financial Management 5, no. 1 (June 27, 2018): 80–92. Accessed October 28, 2026. https://iaiest.com/iaj/index.php/IAJAFM/article/view/IAJAFM1810009.