Research and method - The investigation process and the circumstances to be faced

In any research, it is unavoidable that the entity of study and the correspondence that is constructed between its components, the theory, the research process and the circumstances of the habitat be ordered theoretically.

In this respect, the theoretical or conceptual framework is: "A coordinated and coherent system of concepts and propositions that allow us to approach the problem, within an environment where it makes sense, incorporating previous knowledge related to it and ordering them in such a way that they are useful in our task".

A Theoretical Framework is "a written compendium of articles, books, and other documents that describe the past and current state of knowledge about the problem under study. It helps us to document how our research adds value to the existing literature".

Likewise, "in all research, the Theoretical Framework can be defined as the compendium of a series of conceptual elements that provide an answer to the specific objectives".

On the other hand, "the theoretical framework or referential framework is the product of the bibliographic documentary review and consists of a compilation of ideas, authors' positions, concepts and definitions, which serve as a basis for the research to be carried out". In this sense, they show the background concerning the research in which the analysis of the cost system by specific orders of the company is proposed.