Mchavi, Nyiko D., and Collins, C Ngwakwe. “AWARENESS AND SKILL AS DETERMINANT FACTORS IN THE APPLICATION OF STRATEGIC COST MANAGEMENT IN SOUTH AFRICAN STATE-OWNED ENTITIES”. Business and Finance Journal, vol. 10, no. 2, Feb. 2026, pp. 236-51, doi:10.33086/bfj.v10i2.6569.