F. D. C. D. Silva, A. C. B. D. Silva, M. T. D. C. Vasconcelos, and S. M. Campelo, “ Cost behavior: an empirical study of econometric concepts about traditional cost accounting theory ”, Rev. Contab. Finanç., vol. 18, no. 43, pp. 61–72, Apr. 2007, doi: 10.1590/S1519-70772007000100006.