Cevallos-López, K., Cunalata-Manobanda, D., Cusme-Zambrano, V. and Guaigua-Vizcaino, M. 2025. Process-based cost management system to improve control. CIENCIAMATRIA. 11, 2 (Aug. 2025), 685-696. DOI:https://doi.org/10.35381/cm.v11i2.1697.