Production Order Costing System:

Coconut Food Producing and

helps to detect the problems that have been occurring in the past, in

order to facilitate the analysis of each item of its elements involved in

the management of the processes. To design a costing system that

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helps to strengthen the economic and financial liquidity of the

companies. Convenience sampling is a non-probabilistic sampling

technique where the samples of the population are selected only

because they are conveniently available to the researcher. According

to some texts analyzed and researched, it was possible to determine

Se basa en aplicar un sistema de gestión de costo válido que ayude a

detectar los problemas que se venían acarreando en el pasado, con el

fin de facilitar el análisis de cada rubro de sus elementos que

intervienen en la gestión de los procesos. Diseñar un sistema de costeo

que ayude a fortalecer la liquidez de las empresas en lo económico y lo

financiero. El muestreo por conveniencia es una técnica de muestreo

no probabilística donde las muestras de la población se seleccionan

solo porque están convenientemente disponibles para el investigador.

De acuerdo con algunos textos analizados e investigados, se pudo

llegar a determinar que no todos los eruditos y especialistas en torno

Costos, Costos de Producción, Rentabilidad

One of the most frequent problems of any company that manages production

processes worldwide, is the lack of knowledge of techniques that exist at the

time of establishing the costs, coming to find countless inconsistencies or

omissions in their preparation, a cost system should be a tool that helps in a

systematic way, not so complex to obtain in a practical way the price of unit

costs.

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After studying each of the costing systems, we see that there are a variety of

methods to select, but not before we must choose the one that best suits the

final costs differ from the real unit cost, making it impossible in one way or

another that the financial statements are not so reliable nor so accurate at the

moment of making effective decisions, creating an uncertainty, to know if at

the end of the exercise a profit or loss was obtained in the due process.

Most companies involved in the production and processing of food and

beverages have found it necessary to resort to traditional costing systems that

allow them to quantify in a simple way how much it costs to invest in the

manufacture of a product. Along this path, we will propose a costing system

that will help us to obtain in a safe and practical way the cost of manufacturing

a good or service, projecting the expected results at the end of each exercise

costs, included only basic elements such as raw material and one or another

material, completely forgetting the labor item, under the premise that all its

elements are necessary, it was decided to develop this exercise that in turn

helps to control and safeguard the company's most valuable inventories.

having said this, other shortcomings were found in the process, which are

mentioned below:

in each production.

for decision making, for which they relied on a standard budget for all

material and waste in each process.

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The company under study is an entity dedicated to the production, processing,

and marketing of food and beverages for mass consumption, with five years

see if there were increases or decreases from one period to another.

Evidently one of the most recurrent problems of this process was the lack of

logistics at the time of purchasing raw material to place the orders for each

production order, without taking into account the necessary corrective

measures to obtain the desired optimum batch, knowing that not all the raw

material (coconut) had the same yield of water or pulp in each unit.

After analyzing in depth the reality of the company, at the moment of costing

its products, in an ephemeral way, we will narrate its process. First of all, the

purchase was made for the same amount of coconuts based on an already

established budget, regardless of the fact that 495 liters of coconut water were

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setting prices, discounts, promotions and to obtain the maximum benefit from

phases of the administrative process, such as planning, control and evaluation

of operations (Arredondo, 2016, p. 2). In the planning phase, cost accounting

makes future projections through budgets (....) (Arredondo, 2016, p. 2).

When we talk about control, cost accounting refers to the present time, since

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organization. In general, Cost Accounting is related to the estimation of Costs,

allocation methods and determination of the Cost of goods and services

decisions, including long-term capital investments, such as replacement of

machinery, expansion of the production plant, manufacture of new products,

dismantling, crushing and extraction by mechanical or manual means, to then

convert them into finished product" (p. 55), raw material is the first element

of the cost since it has a direct relationship with the final product. The raw

material in this object of study (coconut) belongs to the variable costs, i.e. the

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According to some texts analyzed and researched, it was possible to

determine that not all scholars and specialists on the subject, agree

with the same concepts regarding the classification of the types of

research, after so much research and exploration, it was concluded

that this type of research will be carried out in a consensual way in a

In non-probability sampling, not all members of the population have

the opportunity to participate in the study, unlike probability

sampling, where each member of the population has a known chance

of being selected. (QuestionPro,2021).

According to the diagnosis made for this research work, we can affirm

production line, where logic was put before improvisation, and then

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the idea of quantifying the reality of their participation, according to

the elements that were not taken into account at the beginning of this

process.

This is how a peculiar way was designed, very different from the

traditional, to determine the costs, which should have a different

control than usual, which consisted of knowing precisely each of the

variables that allow to obtain in a fair way the cost of the product,

where the result would be a higher cost, without this meaning that the

product becomes more expensive but rather would help to take

measures of reflection for the good decision making that the

administration considers to take to improve the profitability of the

products.

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It is undeniable and logical at the same time to think that by

incorporating the other two elements that were isolated in the previous

productions specific case as labor and indirect manufacturing costs,

and that at the time of including them in this new process would

automatically suffer an increase in production costs, demonstrating

It is recommended to value this technical report which was developed

to be executed in this recommended absorption system, where at first

glance this stands out for revealing the step by step guidelines and

knowledge and positioning of the product in the market must be used.

The first step is to create a network of suppliers for a better

commercialization of the juices, encouraging them to become part of

it.