“…Internationally, there are studies related to management, health, and care, which do not analyze costs (Drake & Davies, 2006;Mital, 2010;Cepeda-Carrión, Cegarra-Navarro, & Leal-Millán, 2012;Sheng, Chang, Teo, & Lin, 2013). Although management literature is wide and varied (Hatchuel, 2009), we can consider some tasks required by managers (Nienaber, 2010): planning, organizing, command, coordination, and control. To perform these tasks successfully, cost information is relevant.…”