Currently, with globalization, manufacturing and industrial companies are immersed in increasingly competitive economic environments and markets, where technological progress plays an important role, requiring these micro-enterprises to invest more in order to stay in the market. The applicability of costs for production or work orders is related to the manufacture of products or the provision of services that result from the organizational structure of the company, its equipment, its availability of capital and materials that allow the production or provision to be carried out. of services, this shows that this type of control is the most convenient for companies where products are manufactured according to the customer's order, and it is where costs are accumulated according to specific orders. Keywords: Cost system, production orders, profitability, microenterprises.Actualmente, con la globalización las empresas manufactureras e industriales se encuentran inmersas en entornos económicos y mercados cada vez más competitivos, donde el avance tecnológico juega un papel importante, exigiendo a estas microempresas invertir más con el objetivo de mantenerse en el mercado. La aplicabilidad de los costos por órdenes de producción o de trabajo va relacionado con la fabricación de productos o prestación de servicios que resultan de la estructura organizacional de la empresa, su equipamiento, su disponibilidad de capital y de materiales que permitan concretar la producción o prestación de servicios, esto demuestra que este tipo de control es el más conveniente para empresas donde se fabrica productos de acuerdo al pedido del cliente, y es donde se acumulan los costos de acuerdo a los pedidos específicos. Palabras clave: Sistema de costos, Órdenes de producción, Rentabilidad, Microempresas. ABSTRACT Currently, with globalization, manufacturing and industrial companies are immersed in increasingly competitive economic environments and markets, where technological progress plays an important role, requiring these micro-enterprises to invest more in order to stay in the market. The applicability of costs for production or work orders is related to the manufacture of products or the provision of services that result from the organizational structure of the company, its equipment, its availability of capital and materials that allow the production or provision to be carried out. of services, this shows that this type of control is the most convenient for companies where products are manufactured according to the customer's order, and it is where costs are accumulated according to specific orders. Keywords: Cost system, production orders, profitability, microenterprises. Fecha de recepción: 20 de mayo de 2021; Fecha de aceptación: 15 de junio de 2021; Fecha de publicación: 09 de julio de 2021.