The strategic cost management and business value measurement models. case of decommoditization in the sector auto parts. Costos y Gestión, [S. l.], n. 101, p. 37–50, 2021. DOI: 10.56563/costosygestion.101.2. Disponível em: https://ojs.iapuco.org.ar/index.php/costos-y-gestion/article/view/197. Acesso em: 15 jun. 2026.