ROCHMAH, T., SUTIKNO, A., DAHLUI, M., & QOMARUDDIN, M. (2020). Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational audit. UtopĂ­a Y Praxis Latinoamericana, 25(1), 13-23. Recuperado a partir de https://produccioncientificaluz.org/index.php/utopia/article/view/32079