The aim of this article is to show that in the quantification of production costs of potato besides the conventional cost elements, seed quality, producer experience and sowing zone altitude intervene principally. Others involved like production cycle, soil quality, humidity and temperature also must be considered because of their connections with the previous ones. Potato is a floury product that contributes with human nourishment, and in the case of Merida State it represents its main economic activity. We performed a descriptive, documentary and field investigation. Also, we used a questionnaire to collect the primary information. We developed the study at different areas of the Municipio Rangel in Merida. All samples were collected from producer lists provided by the State Unit of the Ministry of Agriculture and Lands (UEMAT), Planning Division, Mucuruba-Merida, Venezuela. The sample type was intentional, based on pre-established criteria provided by the researcher.