Borgert, Eduardo Augusto, and Valdirene Gasparetto. “Factors That Influence Costs, in the Approach of Strategic Cost Management: Empirical Analysis in Municipal Health Centers”. Cuadernos de Contabilidad 20, no. 49 (June 30, 2019): 1–17. Accessed July 17, 2024. https://revistas.javeriana.edu.co/index.php/cuacont/article/view/26841.