Sistema de Costos para determinar la Rentabilidad de la empresa "Calzado Jordana" de la cuidad de Santo Domingo de los Colorados, para el periodo 2024.

Abstract

The research aims to improve cost and profitability management in "Calzado Jordana" through the implementation of a cost system for production orders. Qualitative methods such as interviews and observations were used to diagnose deficiencies in cost accounting and profitability communication. Among the results, a lack of standardized procedures for calculating costs and a deficiency in internal communication about the importance of profitability. The conclusion points out that, by establishing a detailed and systematic cost system, the company can optimize the allocation of direct and indirect costs, improve precision in decision making and strengthen your competitive position. Implementing these changes will allow "Calzado Jordana" reduce waste, adjust production processes and make more informed decisions about prices, thus contributing to more effective financial management and greater profitability in the market.