At present, industrial micro cocoa face an increasingly competitive world, a product of globalization, manifested in the formation of economic blocs, technological development and more demanding requirements with greater control of production , since; in this context to achieve a market position and maintain a permanent distinct advantage, it is a difficult task. So that one of the problems that afflict industrial micro cocoa is to control costs in the production process. That is why the present investigation's main purpose is to demonstrate the application of the system of costs and effects production orders in industrial micro cocoa in the province of San Martín. The type of methodology used in the development of this research according to the aim pursued is basic because we proceeded to collect processed and systematized information regarding the application of the system of costs fo...