COST VARIANCE ANALYSIS : A PRE & POST COVID STUDY OF GUJARAT STATE FERTILIZER COMPANY  LTD. International Journal of Management, Public Policy and Research, [S. l.], v. 4, n. 2, p. 10–20, 2025. DOI: 10.55829/byyh4n80. Disponível em: https://www.ijmpr.org/index.php/IJMPR/article/view/268. Acesso em: 22 may. 2025.