In a market as competitive as it currently exists, knowing the costs of a business effectively can be essential. Companies must be clear that the expenses they have are directly related to the goods or services they offer. It should be known that this market is managed with small profit margins as a result of the fact that the raw material does not present conversion tables of its costs, it does not value the losses and waste, in addition, the machine hours used for a number of finished products are unknown., which directly affects labor to determine non-productive time. These companies manage their costs without allocating resources correctly to production orders, specifically in costs, causing their profits to be significantly affected. Keywords: Cost system, Production orders, Operational controlh.En un mercado tan competitivo como existe actualmente, conocer los costos de un negocio de manera eficaz puede ser imprescindible, las empresas deben tener claro que los egresos que tienen están directamente relacionados con los bienes o servicios que ofrecen.  Se debe saber que este mercado se maneja con pequeños márgenes de utilidad a consecuencia de que la materia prima no presenta tablas de conversión de sus costos, no valora las mermas y los desperdicios, además se desconoce las horas máquinas utilizadas para un número de productos terminados, que afecta directamente en la mano de obra para determinar el tiempo no productivo. Estas empresas manejan sus costos sin asignar los recursos correctamente a las órdenes de producción, específicamente en los costos haciendo que sus ganancias sean afectadas significativamente. Palabras clave: Sistema de costos, Órdenes de producción, Control operativo. ABSTRACT In a market as competitive as it currently exists, knowing the costs of a business effectively can be essential. Companies must be clear that the expenses they have are directly related to the goods or services they offer. It should be known that this market is managed with small profit margins as a result of the fact that the raw material does not present conversion tables of its costs, it does not value the losses and waste, in addition, the machine hours used for a number of finished products are unknown., which directly affects labor to determine non-productive time. These companies manage their costs without allocating resources correctly to production orders, specifically in costs, causing their profits to be significantly affected. Keywords: Cost system, Production orders, Operational controlh. Fecha de recepción: 23 de febrero de 2022; Fecha de aceptación: 25 de abril de 2022; Fecha de publicación: 09 de julio de 2022.