Jaikrajang, B. and Thongkul, T. 2026. ROLES OF COST MANAGEMENT PRACTICES IMPLEMENTATION OF LOCALLY OWNED HOTELS IN THE SOUTH OF THAILAND. RMUTT GLOBAL BUSINESS ACCOUNTING AND FINANCE REVIEW. 10, 1 (Jun. 2026), 17–32. DOI:https://doi.org/10.60101/gbafr.2026.283160.