Cost system for production orders in the profitability of microenterprises

Abstract

Currently, with globalization, manufacturing and industrial companies are immersed in increasingly competitive economic environments and markets, where technological progress plays an important role, requiring these micro-enterprises to invest more in order to stay in the market. The applicability of costs for production or work orders is related to the manufacture of products or the provision of services that result from the organizational structure of the company, its equipment, its availability of capital and materials that allow the production or provision to be carried out. of services, this shows that this type of control is the most convenient for companies where products are manufactured according to the customer's order, and it is where costs are accumulated according to specific orders.