@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} }