SOTO MARRERO, L. L.; LÓPEZ RODRÍGUEZ, M. L. Methodological foundations for an activity-based costing (ABC) system for rail freight and passenger transport in the Cuban Railway Union. Cuban Journal of Public and Business Administration, [S. l.], v. 10, p. e381, 2026. DOI: 10.5281/zenodo.20139528. Disponível em: https://apye.esceg.cu/index.php/apye/article/view/381. Acesso em: 15 nov. 2026.