Sinsomros, Phachara, and Nantarat Charoenkul. 2021. “The Development of a Framework of Activity-Based Costing in Secondary School Outputs: A Case Study of Debsirin School, Thailand”. Journal of Humanities and Social Sciences, Rajapruk University 7 (Special):129-46. https://so03.tci-thaijo.org/index.php/rpu/article/view/257377.