Costos por órdenes de producción para la rentabilidad en la panificadora “Mathías” periodo 2023.

Abstract

The objective of this research is to design a cost guide based on production orders to improve the profitability of Panificadora Mathias. It is essential for companies like Mathias to have an adequate cost accounting system that allows them to understand their production costs and the unit cost of their products, which will help them comprehend their net profit margin and optimize their financial results. The research employed a methodology that combines inductive and deductive studies. These methods allowed for the collection of crucial information through interviews and control questionnaires conducted with the owner and employees of Mathias, focusing on the production costs of their products and the current management of these costs. The research results revealed that Panificadora Mathias lacks the necessary control over its production costs, leading to an unknown real cost of their products and hindering the maximization of profitability. Therefore, the implementation of a cost guide based on production orders is proposed. This guide will enable Mathias to achieve better operational and financial control, optimize their production processes, improve profitability, and support the sustainable growth of the company. By following this guide, Mathias will be able to transform their cost management practices, thereby ensuring a more solid foundation for future success.