TAECHOYOTIN, W.; SETTHAPRONNAN, R. Time-Driven Activity-Based Costing in Practice: Physical Therapy Services. Journal of Multidisciplinary Academic Research and Development (JMARD), Bangkok, Thailand, v. 6, n. 4, p. 135–150, 2024. Disponível em: https://he02.tci-thaijo.org/index.php/JMARD/article/view/270491. Acesso em: 29 aug. 2026.