Monrroy Aime, J., D. Hernandez Celis, F. R. Fonseca Chavez, C. N. Chipana Peceros, M. H. Osorio Giraldo, and O. L. Fonseca Sanchez. “Efficient Production Cost Management for Improving Economic Profitability in Industrial SMEs in Latin America”. Minerva, Vol. 7, no. 20, June 2026, pp. 60-69, doi:10.47460/minerva.v7i20.315.