This bachelor thesis is focused on the design of a costing system based on existing systems for the microenterprise called Disenos Rocely for them to facilitate the management and knowledge of its production costs. Then, the existing costing systems were characterized, and it was determined that a combination of the costing system by orders and the standard costing system would be appropriate for the small business operations. To achieve this, a detailed study of the products the microenterprise manufactures and commercializes was done, as well as a study of the way it normally operates, with the prices and amounts of the resources incurred for production. Finally, the design was carried out and the resources were classified according to the cost elements, that is, raw materials, workforce, and indirect manufacturing expenses (IME) for which a dual rate was used. With this information, the standard costing system was established (the costs that should be), and with the information from every production order recorded by the microenterprise, the real costs were determined. In line with the above mentioned, the total costs variations incurred in the period were calculated. This design allowed a better organization of the information and facilitated the calculation of the production costs more assertively by considering all the resources that contribute to the manufacturing process, since it prevents some resources necessary for footwear from going unnoticed and underestimate their value. Besides, variations favor decision making within the business because they identify efficient and inefficient aspects that require the adoption of some measurements to improve.