Limpo, A. H. R. J., Hariany , I. and Samsinar, S. (2025) “Analysis of Production Budget Formulation Using the Least Squares Method at CV. Amirah Ramadhani Cemara, Makassar”, Daengku: Journal of Humanities and Social Sciences Innovation, 5(6), pp. 870–886. doi: 10.35877/454RI.daengku4566.