Implementation methodology of Activity-Based Costing for Micro, Small and Medium Enterprises in Paraguay, year 2020. Journal on studies and research of academic knowledge, Itapúa, PY, n. 18, p. e2024006, 2024. DOI: 10.70833/rseisa18item406. Disponível em: https://revistas.uni.edu.py/index.php/rseisa/article/view/406. Acesso em: 21 oct. 2025.