KOWALCZYK, Magdalena. Performance Budgeting - Costing Principles. Studia Oeconomica Posnaniensia, Poznan, Polska, v. 1, n. 4, p. s. 34–47, 2013. DOI: 10.18559/v3ng6015. Disponível em: https://journals.ue.poznan.pl/soep/article/view/3194. Acesso em: 3 sep. 2026.