The calculation of production costs is an essential part of the information system for the operational management of a manufacturing company. In this sense, the importance of this work lies in the desire to know the production costs for the production of products.
It should be noted that the search for excellence in companies is a daily occurrence, which will allow them to be competitive and continue advancing towards the goals of success and productivity, thus justifying the realization of this publication.
Likewise, this post will generate contributions framed from the theoretical, practical and methodological perspective, which are described below. Theoretically, in order to develop this work, other research related to the production cost variable was consulted, as well as expert authors who contributed to support its dimensions and indicators.
This made it possible to compare the results obtained with the positions assumed from the theoretical bases, thus becoming a reference for other researchers. From there, with the support of the theories and conceptual references compiled, the theoretical relevance of this study is deduced, which can serve other researchers to the conformation of a concrete criterion on the thematic raised.
This publication is justified from the practical point of view since it will generate relevant, timely and reliable information on the possible causes that originate the unfavorable variations of orange juice production costs, and at the same time serve as a support point to establish a selling price.