The systems of costs and characteristics of the manufacturing orders are established or rather take technical-administrative relevance when the production has an interrupted, lotified, diversified character, that responds to continuous orders.
Unlike the process cost system, which is established when production is carried out in a continuous and uninterrupted manner, through a constant flow of materials to the production cost centers, where manufacturing is carried out in large volumes of similar products, through a series of production stages called processes.
Within the framework of the above considerations and in accordance with studies carried out by expert researchers, who indicate that some companies in the food manufacturing sector have difficulties in the recognition of the costs incurred in the production of a given product.
And have presented unfavorable variations when comparing actual production costs with budgeted costs, and the causes that generated these variations are unknown.
It can be argued, according to information provided by some workers in the accounting and production areas through informal conversations, that there are probably some weaknesses related to production costs for the production of juice, in that sense it seems that there is a lack of foresight in production costs.