Taengphukieo, Ratchada, Nantana Nontachai, Chartwanchai Kharnsathain, and Piyanat To-on. “Analyzing Logistics Costs Using the Activity-Based Costing Approach for Sustainable Agriculture: A Case Study of Turkish Tobacco Cultivation in Roi Et Province”. Journal of Engineering and Industrial Technology, Kalasin University 3, no. 6 (December 18, 2025): 42–51. accessed October 6, 2026. https://ph03.tci-thaijo.org/index.php/JEIT/article/view/4162.