The book "Design of a Costing Model for the Manufacture of Vinyl Fabrics" by Julian Gomez offers a comprehensive analysis of the cost structure in the production of vinyl fabrics in Colombia. It aims to develop an effective model that takes into account labor costs and indirect manufacturing costs, which are often overlooked in cost accounting. Through quantitative research based on the collection and analysis of company data, the influence of these cost factors on the overall profitability of the business is examined. The results show that more precise cost accounting not only improves decision-making but also necessitates adjustments in the company's ERP system to optimize administrative processes. This specialized book is a valuable resource for professionals and students engaged in cost accounting and business processes in the textile industry.