Anucha Thapayom. “Second Order Confirmatory Factor Analysis Of Target Cost Management Of Micro, Small And Medium-Sized Enterprises (MSMES) In Thailand”. Educational Administration: Theory and Practice 30, no. 5 (May 2, 2024): 301–307. Accessed September 22, 2025. https://kuey.net/index.php/kuey/article/view/2843.