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Isn't the PCB created when a process is started? Also, aren't you missing something more fundamental about the state of a process?

Context Switch is storing the state & context of CPU so that execution can be resumed from from that point later .

Context Switch can be Thread Context Switch & Process Context switch .

Say Process-1 is being executed by the CPU . A context switch is initiated by creating a PCB for process 1 & storing all the vital details of Process in it
i.e :
1> Heap
2> Stack
3> Opened Files
4> Code segment
5> data segment

Then the process is interrupted .

Then process-2 PCB is loaded and executed by CPU .