Costos por órdenes de producción como herramienta para la toma de decisiones empresariales.

Abstract

Costs for industrial companies are the most important element for the commercialization of products, because through this different commercialization strategies can be applied that have an impact on the generation of wealth. The present research took as an object of study the company Don Ignacio, dedicated to the production and commercialization of coffee, which has had a growth in market share and needs to become more effective in recording and controlling its accounting information. Due to the characteristics of this company, the cost system by production orders has been used, having identified the problem of how does the cost system by production order influence the profit margin? The general objective was to determine the most relevant decisions by calculating cost sheets by order of production and unit value to increase the profit margin. Through a descriptive methodology of cross-sectional and mixed nature, the results were obtained that the total cost of a production batch of 2,250 units is $ 3,903.79 and the unit cost is $ 1.74, which is mainly concentrated in the raw material; In this way, it was concluded that this costing method is the appropriate one for the Don Ignacio company since it allowed them to know in which part of the production process they should focus on reducing costs.