Rodríguez Mañay, Luis Oswaldo, Mary Saltos Chacán, and Enrique Rafael Muñoz Moreta. “The Default Rate Calculation of Indirect Manufacturing Costs Applied Employed a Linear Regression Model”. Revista Publicando 2, no. 5 (October 20, 2015): 114–130. Accessed October 25, 2026. https://www.revistapublicando.org/revista/index.php/crv/article/view/87.