Strategic Cost Management and Financial Value Creation: A Sectoral Analysis of Manufacturing Firms in Developing Countries. Journal of Asia Entrepreneurship and Sustainability, [S. l.], v. 22, n. 1, p. 217–226, 2026. DOI: 10.53555/jaes.v22i1.127. Disponível em: https://asiaentrepreneurshipjournal.com/index.php/jaes/article/view/127. Acesso em: 30 jan. 2026.