@article{silva_fortunato_bastos_2016, title={Operating cost budgeting methods: quantitative methods to improve the process}, volume={26}, ISSN={0103-6513}, url={https://doi.org/10.1590/0103-6513.201415}, DOI={10.1590/0103-6513.201415}, number={4}, journal={Production}, publisher={Associação Brasileira de Engenharia de Produção}, author={Silva, José Olegário Rodrigues da and Fortunato, Graziela and Bastos, Sérgio Augusto Pereira}, year={2016}, month={Oct}, pages={675–687} }