The UTS is developing the project Information System of production costs for micro and small children's clothing companies in Bucaramanga, adjusted to the conditions and requirements of these organizations which has in its most elementary part in order to determine the elements that must be integrated into the production costs in micro and small children garment companies also facilitates understanding the methodology associated with the techniques, methods, processes and procedures to be applied to the costing system according to the conditions and parameters of production operations in companies, therefore it is an input for the training of stakeholders.