diff --git a/src/modules/admin/controllers/audit-log.controller.ts b/src/modules/admin/controllers/audit-log.controller.ts
index 13a4b3a..421a814 100644
--- a/src/modules/admin/controllers/audit-log.controller.ts
+++ b/src/modules/admin/controllers/audit-log.controller.ts
@@ -15,7 +15,11 @@ import { AuditLog } from '../entities/audit-log.entity';
 import { User } from '../../core/entities/user.entity';
 import { Tenant } from '../../core/entities/tenant.entity';
 import { RefreshToken } from '../../auth/entities/refresh-token.entity';
-import { ServiceContext } from '../../../shared/services/base.service';
+
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
 
 export function createAuditLogController(dataSource: DataSource): Router {
   const router = Router();
@@ -74,7 +78,7 @@ export function createAuditLogController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
@@ -164,7 +168,7 @@ export function createAuditLogController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
@@ -194,7 +198,7 @@ export function createAuditLogController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/admin/controllers/backup.controller.ts b/src/modules/admin/controllers/backup.controller.ts
index 826253c..509e440 100644
--- a/src/modules/admin/controllers/backup.controller.ts
+++ b/src/modules/admin/controllers/backup.controller.ts
@@ -15,7 +15,11 @@ import { Backup } from '../entities/backup.entity';
 import { User } from '../../core/entities/user.entity';
 import { Tenant } from '../../core/entities/tenant.entity';
 import { RefreshToken } from '../../auth/entities/refresh-token.entity';
-import { ServiceContext } from '../../../shared/services/base.service';
+
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
 
 export function createBackupController(dataSource: DataSource): Router {
   const router = Router();
@@ -69,7 +73,7 @@ export function createBackupController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/admin/controllers/cost-center.controller.ts b/src/modules/admin/controllers/cost-center.controller.ts
index c72f94d..8495e8f 100644
--- a/src/modules/admin/controllers/cost-center.controller.ts
+++ b/src/modules/admin/controllers/cost-center.controller.ts
@@ -15,7 +15,11 @@ import { CostCenter } from '../entities/cost-center.entity';
 import { User } from '../../core/entities/user.entity';
 import { Tenant } from '../../core/entities/tenant.entity';
 import { RefreshToken } from '../../auth/entities/refresh-token.entity';
-import { ServiceContext } from '../../../shared/services/base.service';
+
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
 
 export function createCostCenterController(dataSource: DataSource): Router {
   const router = Router();
@@ -69,7 +73,7 @@ export function createCostCenterController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/admin/controllers/system-setting.controller.ts b/src/modules/admin/controllers/system-setting.controller.ts
index 1638d68..535f76f 100644
--- a/src/modules/admin/controllers/system-setting.controller.ts
+++ b/src/modules/admin/controllers/system-setting.controller.ts
@@ -15,7 +15,11 @@ import { SystemSetting } from '../entities/system-setting.entity';
 import { User } from '../../core/entities/user.entity';
 import { Tenant } from '../../core/entities/tenant.entity';
 import { RefreshToken } from '../../auth/entities/refresh-token.entity';
-import { ServiceContext } from '../../../shared/services/base.service';
+
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
 
 export function createSystemSettingController(dataSource: DataSource): Router {
   const router = Router();
@@ -65,7 +69,7 @@ export function createSystemSettingController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/admin/services/audit-log.service.ts b/src/modules/admin/services/audit-log.service.ts
index 2a1706c..fb3e57e 100644
--- a/src/modules/admin/services/audit-log.service.ts
+++ b/src/modules/admin/services/audit-log.service.ts
@@ -7,9 +7,21 @@
  */
 
 import { Repository } from 'typeorm';
-import { ServiceContext, PaginatedResult } from '../../../shared/services/base.service';
 import { AuditLog, AuditCategory, AuditAction, AuditSeverity } from '../entities/audit-log.entity';
 
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
+
+interface PaginatedResult<T> {
+  data: T[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
 export interface CreateAuditLogDto {
   userId?: string;
   category: AuditCategory;
@@ -138,12 +150,10 @@ export class AuditLogService {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/modules/admin/services/backup.service.ts b/src/modules/admin/services/backup.service.ts
index 745399e..442cb9e 100644
--- a/src/modules/admin/services/backup.service.ts
+++ b/src/modules/admin/services/backup.service.ts
@@ -7,9 +7,21 @@
  */
 
 import { Repository } from 'typeorm';
-import { BaseService, ServiceContext, PaginatedResult } from '../../../shared/services/base.service';
 import { Backup, BackupType, BackupStatus, BackupStorage } from '../entities/backup.entity';
 
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
+
+interface PaginatedResult<T> {
+  data: T[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
 export interface CreateBackupDto {
   backupType: BackupType;
   name: string;
@@ -33,9 +45,38 @@ export interface BackupFilters {
   dateTo?: Date;
 }
 
-export class BackupService extends BaseService<Backup> {
+export class BackupService {
+  private repository: Repository<Backup>;
+
   constructor(repository: Repository<Backup>) {
-    super(repository);
+    this.repository = repository;
+  }
+
+  async create(ctx: ServiceContext, data: Partial<Backup>): Promise<Backup> {
+    const entity = this.repository.create({
+      ...data,
+      tenantId: ctx.tenantId,
+      createdById: ctx.userId,
+    });
+    return this.repository.save(entity);
+  }
+
+  async findById(ctx: ServiceContext, id: string): Promise<Backup | null> {
+    return this.repository.findOne({
+      where: { id, tenantId: ctx.tenantId } as any,
+    });
+  }
+
+  async update(ctx: ServiceContext, id: string, data: Partial<Backup>): Promise<Backup | null> {
+    const entity = await this.findById(ctx, id);
+    if (!entity) return null;
+    Object.assign(entity, data);
+    return this.repository.save(entity);
+  }
+
+  async softDelete(ctx: ServiceContext, id: string): Promise<boolean> {
+    const result = await this.repository.delete({ id, tenantId: ctx.tenantId } as any);
+    return (result.affected || 0) > 0;
   }
 
   /**
@@ -81,12 +122,10 @@ export class BackupService extends BaseService<Backup> {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/modules/admin/services/cost-center.service.ts b/src/modules/admin/services/cost-center.service.ts
index ede0ae9..7fdc152 100644
--- a/src/modules/admin/services/cost-center.service.ts
+++ b/src/modules/admin/services/cost-center.service.ts
@@ -7,9 +7,21 @@
  */
 
 import { Repository } from 'typeorm';
-import { BaseService, ServiceContext, PaginatedResult } from '../../../shared/services/base.service';
 import { CostCenter, CostCenterType, CostCenterLevel } from '../entities/cost-center.entity';
 
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
+
+interface PaginatedResult<T> {
+  data: T[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
 export interface CreateCostCenterDto {
   code: string;
   name: string;
@@ -42,9 +54,41 @@ export interface CostCenterFilters {
   search?: string;
 }
 
-export class CostCenterService extends BaseService<CostCenter> {
+export class CostCenterService {
+  private repository: Repository<CostCenter>;
+
   constructor(repository: Repository<CostCenter>) {
-    super(repository);
+    this.repository = repository;
+  }
+
+  async create(ctx: ServiceContext, data: Partial<CostCenter>): Promise<CostCenter> {
+    const entity = this.repository.create({
+      ...data,
+      tenantId: ctx.tenantId,
+      createdById: ctx.userId,
+    });
+    return this.repository.save(entity);
+  }
+
+  async findById(ctx: ServiceContext, id: string): Promise<CostCenter | null> {
+    return this.repository.findOne({
+      where: { id, tenantId: ctx.tenantId, deletedAt: null } as any,
+    });
+  }
+
+  async update(ctx: ServiceContext, id: string, data: Partial<CostCenter>): Promise<CostCenter | null> {
+    const entity = await this.findById(ctx, id);
+    if (!entity) return null;
+    Object.assign(entity, data);
+    return this.repository.save(entity);
+  }
+
+  async softDelete(ctx: ServiceContext, id: string): Promise<boolean> {
+    const entity = await this.findById(ctx, id);
+    if (!entity) return false;
+    entity.deletedAt = new Date();
+    await this.repository.save(entity);
+    return true;
   }
 
   /**
@@ -100,12 +144,10 @@ export class CostCenterService extends BaseService<CostCenter> {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/modules/admin/services/system-setting.service.ts b/src/modules/admin/services/system-setting.service.ts
index 3daf8f6..6dab979 100644
--- a/src/modules/admin/services/system-setting.service.ts
+++ b/src/modules/admin/services/system-setting.service.ts
@@ -7,9 +7,21 @@
  */
 
 import { Repository } from 'typeorm';
-import { BaseService, ServiceContext, PaginatedResult } from '../../../shared/services/base.service';
 import { SystemSetting, SettingCategory, SettingDataType } from '../entities/system-setting.entity';
 
+interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
+
+interface PaginatedResult<T> {
+  data: T[];
+  total: number;
+  page: number;
+  limit: number;
+  totalPages: number;
+}
+
 export interface CreateSettingDto {
   key: string;
   name: string;
@@ -43,9 +55,37 @@ export interface SettingFilters {
   search?: string;
 }
 
-export class SystemSettingService extends BaseService<SystemSetting> {
+export class SystemSettingService {
+  private repository: Repository<SystemSetting>;
+
   constructor(repository: Repository<SystemSetting>) {
-    super(repository);
+    this.repository = repository;
+  }
+
+  async create(ctx: ServiceContext, data: Partial<SystemSetting>): Promise<SystemSetting> {
+    const entity = this.repository.create({
+      ...data,
+      tenantId: ctx.tenantId,
+    });
+    return this.repository.save(entity);
+  }
+
+  async findById(ctx: ServiceContext, id: string): Promise<SystemSetting | null> {
+    return this.repository.findOne({
+      where: { id, tenantId: ctx.tenantId } as any,
+    });
+  }
+
+  async update(ctx: ServiceContext, id: string, data: Partial<SystemSetting>): Promise<SystemSetting | null> {
+    const entity = await this.findById(ctx, id);
+    if (!entity) return null;
+    Object.assign(entity, data);
+    return this.repository.save(entity);
+  }
+
+  async hardDelete(ctx: ServiceContext, id: string): Promise<boolean> {
+    const result = await this.repository.delete({ id, tenantId: ctx.tenantId } as any);
+    return (result.affected || 0) > 0;
   }
 
   /**
@@ -117,12 +157,10 @@ export class SystemSettingService extends BaseService<SystemSetting> {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/modules/bidding/controllers/bid-budget.controller.ts b/src/modules/bidding/controllers/bid-budget.controller.ts
index b1227ff..8f51b60 100644
--- a/src/modules/bidding/controllers/bid-budget.controller.ts
+++ b/src/modules/bidding/controllers/bid-budget.controller.ts
@@ -74,7 +74,7 @@ export function createBidBudgetController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/bidding/controllers/bid.controller.ts b/src/modules/bidding/controllers/bid.controller.ts
index 6ab1122..aa9babc 100644
--- a/src/modules/bidding/controllers/bid.controller.ts
+++ b/src/modules/bidding/controllers/bid.controller.ts
@@ -76,7 +76,7 @@ export function createBidController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/bidding/controllers/opportunity.controller.ts b/src/modules/bidding/controllers/opportunity.controller.ts
index ce35ed5..b27b607 100644
--- a/src/modules/bidding/controllers/opportunity.controller.ts
+++ b/src/modules/bidding/controllers/opportunity.controller.ts
@@ -77,7 +77,7 @@ export function createOpportunityController(dataSource: DataSource): Router {
       res.status(200).json({
         success: true,
         data: result.data,
-        pagination: result.meta,
+        pagination: { total: result.total, page: result.page, limit: result.limit, totalPages: result.totalPages },
       });
     } catch (error) {
       next(error);
diff --git a/src/modules/bidding/services/bid-budget.service.ts b/src/modules/bidding/services/bid-budget.service.ts
index f156b70..9bbf3a3 100644
--- a/src/modules/bidding/services/bid-budget.service.ts
+++ b/src/modules/bidding/services/bid-budget.service.ts
@@ -190,12 +190,10 @@ export class BidBudgetService {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/modules/bidding/services/bid.service.ts b/src/modules/bidding/services/bid.service.ts
index 13e1469..0cf6969 100644
--- a/src/modules/bidding/services/bid.service.ts
+++ b/src/modules/bidding/services/bid.service.ts
@@ -162,12 +162,10 @@ export class BidService {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/modules/bidding/services/opportunity.service.ts b/src/modules/bidding/services/opportunity.service.ts
index e67f9ff..e0ac765 100644
--- a/src/modules/bidding/services/opportunity.service.ts
+++ b/src/modules/bidding/services/opportunity.service.ts
@@ -200,12 +200,10 @@ export class OpportunityService {
 
     return {
       data,
-      meta: {
-        total,
-        page,
-        limit,
-        totalPages: Math.ceil(total / limit),
-      },
+      total,
+      page,
+      limit,
+      totalPages: Math.ceil(total / limit),
     };
   }
 
diff --git a/src/shared/services/base.service.ts b/src/shared/services/base.service.ts
index e368b92..6886014 100644
--- a/src/shared/services/base.service.ts
+++ b/src/shared/services/base.service.ts
@@ -2,6 +2,14 @@ import { query, queryOne, getClient, PoolClient } from '../../config/database.js
 import { NotFoundError, ValidationError } from '../errors/index.js';
 import { PaginationMeta } from '../types/index.js';
 
+/**
+ * Contexto de servicio para multi-tenant
+ */
+export interface ServiceContext {
+  tenantId: string;
+  userId?: string;
+}
+
 /**
  * Resultado paginado genérico
  */