COST MANAGEMENT IN SMALL SERVICE PROVIDERS USING ACTIVITY-BASED COSTING (ABC) (Article published in Portuguese). estud.gerenc. [Internet]. 2011 Dec. 31 [cited 2026 Oct. 21];27(121):15-38. Available from: https://elearning.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1116