Sancovschi, Moacir, and Adolfo Henrique Coutinho Silva. “ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING”. Advances in Scientific and Applied Accounting, vol. 11, no. 1, Apr. 2018, pp. 110-26, https://asaa.emnuvens.com.br/asaa/article/view/345.