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 management and profitability at "Calzado Jordana" by implementing a job-order costing system. 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 poor internal communication about the importance of profitability were identified. The conclusion is that by establishing a detailed and systematic costing system, the company can optimize the allocation of direct and indirect costs, improve decision-making accuracy, and strengthen its competitive position. Implementing these changes will allow "Calzado Jordana" to reduce waste, adjust production processes, and make more informed pricing decisions, thus contributing to more effective financial management and greater profitability in the market.