SEMANIUK, Vita; PAPINKO, Andriy. Accounting substantiation of expenditure of optimization of business processes in it-industry enterprises. Herald of Economics, [S. l.], n. 4, p. 143–155, 2022. DOI: 10.35774/visnyk2021.04.143. Disponível em: https://visnykj.wunu.edu.ua/index.php/htneu/article/view/1285.. Acesso em: 14 dec. 2025.