From the conceptual descriptions, in a research the background reflects the advances and the current state of knowledge in a given area and serves as a model or example for future research.
This publication was based on the organization of the cost system by specific orders, as tools for business accounting improvement, and with the purpose of resorting to the scientific method that reveals data more in line with reality.
In the search for a cost system that when organized will allow companies to control each of the costs incurred during the production process, and thus more effectively determine the selling price.
This will allow presenting accounting information in a clear and precise manner, which will allow decision making, this if we take into account that within any business, the cost of production is the most important factor to be taken into account. The idea is to propose a costing system by specific orders as a tool to control the manufacturing costs of the company.
Starting from investigations under the modality of feasible projects that are supported in non-experimental field studies, this with the purpose of collecting data that serve to achieve the success of the accounting work.
Transformational leadership and contextual performance
are the main factors that most influence organizational culture.