00285nam a2200145Ia 4500001000500000005001700005006000200022007000200024041000800026082001500034100002300049245003700072260001900109500001100128862120260401172706.0mR  apor  a658.15 N15  aNakagawa, Masayuki 0aGESTÃO ESTRATÉGICA DE CUSTOS  aN/Ac17/4/2013  a-15979