TY  - JOUR 
T1  - Operating cost budgeting methods: quantitative methods to improve the process
JO  - Production
A1  - Silva, José Olegário Rodrigues da
A1  - Fortunato, Graziela
A1  - Bastos, Sérgio Augusto Pereira
SN  - 0103-6513
UL  - 10.1590/0103-6513.201415
VL  - 26 
Y1  - 2016
PB  - Brazil 
ER  -