The dilemma of cost methods and cost management tools: A conceptual proposal. Research, Society and Development, [S. l.], v. 10, n. 9, p. e59710918638, 2021. DOI: 10.33448/rsd-v10i9.18638. Disponível em: https://www.rsdjournal.org/rsd/article/view/18638. Acesso em: 2 feb. 2026.