Chaerudin, A.R. 2022. The Effect of Roll Maintenance Costs on Kiln Machines on the Efficiency of Expenditure on PT. XYZ. Bina Bangsa International Journal of Business and Management. 2, 2 (Aug. 2022), 93–99. DOI:https://doi.org/10.46306/bbijbm.v2i2.44.