C. S. Lascano-Lescano, M. A. Montero-Cobo, and C. I. Narváez-Zurita, “Relationship between budget control practices and the efficient use of economic resources”, RUGC, vol. 3, no. 2, pp. 43–53, May 2025, Accessed: Oct. 31, 2026. Available: https://revistacientifica.ugc.mx/index.php/rugc/article/view/125