The SME Henry Humberto Alarcón Manrique E.U., is dedicated to the manufacture of bakery and pastry utensils in stainless steel, defining the cookie cutters as a product, generating a group or batch of equal products. The manufacturing of each batch starts with a production order. The costs are accumulated for each production order separately and, obtaining unit costs is a matter of a division of the total costs of each order, by the number of units produced in that order. The management of production costs for a company is vital for decision making, as this updated, organized and controlled information generates data in the past to analyze and control the future. In order to provide a methodology to identify and allocate production costs in the SME Henry Humberto Alarcón Manrique E.U., a cost system for production orders was designed. The integration of the calculation of the four cost elements: direct raw material, direct labor, direct services and indirect manufacturing costs, was generated in a spreadsheet information system (Microsoft Excel). It allowed the identification of a series of aspects such as production planning, profitability in the manufacture of each of the products and process improvement using the engineering of methods and times.