In such a competitive business environment has progressively as brewing, tools to generate value and management processes and different information systems do not normatively required, are marking their participation in the management of companies, thus achieving detail and clarify the operation of such a detailed, final term to meet the cost benefit of its operations, hierarchies and products to offer, and determine a rational statement of profitability and continued market. Therefore, Cantabria Meats now has a cost model that ABC pays its products in line with pork, counting from the receipt of the distribution channel to the point of sale or wholesale, thus determining the value of their activities, processes mission, procedures that add value to the market chain, vulnerabilities and the cost of services that generate the final consumer satisfaction. Consequently, the research process, the end result is the comparison from practice as a research tool, methodologies and application to the real meat sector by evaluating not only the theory but a concrete and coherent field.