Tensile Strength, Tool Degradation, and Cost Efficiency: Integrating Physical Material Properties into Management Accounting Models. International Journal of Latest Technology in Engineering Management & Applied Science, [S. l.], v. 15, n. 6, p. 2377–2387, 2026. DOI: 10.51583/IJLTEMAS.2026.150600174. Disponível em: https://www.ijltemas.in/submission/online/article/view/5339.. Acesso em: 6 aug. 2026.