@article{Mora Rodríguez_Tapia Bolaños_García Zambrano_2021, title={Cost for production orders for the manufacture of aluminum stairs and their impact on price determination.}, volume={5}, url={https://journals.gdeon.org/index.php/esj/article/view/73}, DOI={10.46480/esj.5.1.73}, abstractNote={<p>The production order cost system seeks to technify the calculation of the incurred costs in the elaboration of aluminum ladders for a company belonging to the Ecuadorian manufacturing industry. Through this, it will be possible to obtain more exact costs, which will determine the prices that guarantee an adequate profit margin; for the sustainability of the company in the market. In determining costs, all the elements related to this concept must be considered; For which, the design of a production order cost system represents a favorable route, this being the model applied to structure a cost system in the company under study. As a methodology for the development of the research, the mixed approach and non-experimental design were used with a descriptive type of research. On the other hand, to determine the incidence of those costs in the determination of prices, the total cost model was applied; since, this takes into account the production costs and the costs of the period in which it has been incurred. As a result, an undervalued cost of the stairs was obtained, which led to a reduction in profit of approximately 70%; therefore, it is evident that the costs were not adequately established.</p&gt;}, number={1}, journal={Ecuadorian Science Journal}, author={Mora Rodríguez , Damariz and Tapia Bolaños, Paulina and García Zambrano, Ximena}, year={2021}, month={Mar.}, pages={1-6} }