Cost system for production orders to improve profitability in clothing manufacturing companies. Fashion design case Karen Pamela “DISMOKARPAM S.A.” from the city of Manta

Investigation article

Abstract

The main fairness is the generation of costing tools that ensure an effective and reasonable allocation of cost elements to each production order. This is due to the fact that in the entity under study, it was possible to detect that they do not have well-founded tools with bases and technical precepts for the allocation of costs, carrying out empirical costs that show unrealistic and unreasonable profitability for decision-making. In the development of this research, analytical-synthetic and descriptive methods were applied which allowed to identify, establish, and determine the points that support the existing problem by not having a costing system for production orders. Likewise, observation, interview and survey techniques were applied, which contributed to obtaining data to support the proposal of this research, which consists of the generation of a costing system for production orders, which provides elaborate tools with technical parameters and well-founded allocation bases, contributing to the reasonable allocation of production costs and expecting a considerable improvement of the information about the profitability of the production orders of DISMOKARPAM S.A.

Keywords: Costs, techniques, production, costing.