Production order costing system management: an empirical study

Resumen

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