In which Project Cost Management process is work performance data included?

Plan Cost Management is a planning process that establishes policies and procedures for managing costs; it does not use work performance data as an input.

Estimate Costs is a planning process focused on approximating costs of resources; it does not receive work performance data.

Determine Budget aggregates cost estimates to establish the cost baseline; it is also a planning process and does not use work performance data.

Control Costs is a monitoring and controlling process that receives work performance data - such as actual costs incurred - as a key input to calculate variances and forecasts. It uses this raw data to produce work performance information, including cost variance (CV) and schedule variance (SV). The other cost management processes occur before execution and therefore do not consume work performance data.