Sistema de costeo para mejorar la rentabilidad de pijamas en la empresa "Erick Tex" año 2026.

Abstract

The research aimed to design a costing system to contribute to improving profitability in pajama production at ERICK TEX during 2026. The study was developed under a mixed approach, with a non-experimental design and a descriptive-propositional scope, through surveys applied to personnel linked to administrative, production, warehouse, and inventory areas, along with interviews conducted with informants involved in cost management. The results showed weaknesses in the current costing system, mainly due to the absence of a formal procedure to record, classify, and control direct materials, direct labor, and manufacturing overhead. It was also identified that the company does not accurately determine profitability by order, batch, or pajama model, a situation that limits technical pricing and financial decision-making. In response, a job order costing system was designed, structured through phases, activities, responsible parties, schedule, resources, indicators, and basic instruments to calculate unit cost and evaluate profit per order. The study concluded that the proposal will allow the company to organize production information, improve resource control, and strengthen business profitability.