Production order costing system management: an empirical study

Abstract

This work aims to analyze the management of the production order cost system applied to the manufacturing process of aluminumpolychloride in the company CYSQUIMICA", located in the city of Cúcuta, Colombia. The research employs a quantitative approachand is developed under a non-experimental transectional type of research. A questionnaire was designed and applied to threeemployees to describe the production processes and the cost system by process orders. The results show that adjusting the costsystem is necessary to improve the production process. It is concluded that updating the cost system will allow managers to makethe right management decisions to improve the company's profitability and competitiveness.