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«Sistema de costeo basado en actividades para la unidad empresarial de base cárnico Bayamo» (2021) Revista UTCiencia: i-ISSN: 1390-6909. e-ISSN: 2602-8263, 8(1), pp. 33–48. Disponible en: https://investigacion.utc.edu.ec/index.php/utciencia/article/view/327 (Accedido: 6 agosto 2026).