Taechoyotin, W. and Setthapronnan, R. (2024) “Time-Driven Activity-Based Costing in Practice: Physical Therapy Services”, Journal of Multidisciplinary Academic Research and Development (JMARD). Bangkok, Thailand, 6(4), pp. 135–150. available at: https://he02.tci-thaijo.org/index.php/JMARD/article/view/270491 (accessed: 28 August 2026).