de Lima Dias, Sanailton, Francisco Tavares Filho, André Luis Korzenowski, Moisés Ozório de Souza Neto, and Rafael Ramon Fonsêca Rodrigues. “Target Costing: Model Proposal for a Small Construction Business”. International Journal for Innovation Education and Research 9, no. 11 (November 1, 2021): 491–510. Accessed March 12, 2026. https://www.scholarsjournal.net/index.php/ijier/article/view/3542.