KAUR, Amanpreet; ALKA. BEYOND TRADITIONAL BUDGETING: A STRATEGIC COST MANAGEMENT FRAMEWORK FOR ENHANCING COST EFFICIENCY IN HIGHER EDUCATION. Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544), [S. l.], v. 12, n. 3, p. 11–21, 2026. DOI: 10.61841/nn-bma-12-3-41. Disponível em: https://jarbma.com/index.php/BMA/article/view/41. Acesso em: 19 jul. 2026.