Boonkaew, K. (2016) “Cost Behavior of Oil Palm Plantations Using Activity-Based Cistubg System: A Case Study of Lamae, Chumporn Province”, WMS Journal of Management, 3(1), pp. 30–40. available at: https://so06.tci-thaijo.org/index.php/wms/article/view/52599 (accessed: 22 September 2026).