ANGGIANTO NUGROHO; NOFRYANTI; HOLIAWATI. SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024). International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), [S. l.], v. 3, n. 4, p. 1345–1355, 2025. DOI: 10.61990/ijamesc.v3i4.572. Disponível em: https://ijamesc.com/index.php/go/article/view/572. Acesso em: 8 jan. 2026.