Boyaca is a department recognized by tradition and craft range through history; Nobsa is an important craft center which is mainly known for his work in wool, tourists visit this place in order to purchase items such as ponchos typical four corners and accessories like scarves and gloves among others, which pose the greatest demand in the region. According to the above it is evident that the small town of Nobsa artisans dedicated to producing and marketing products in Lana, have qualified in the technical training of their product but have not received training in structuring costs and therefore not have a cost model to facilitate the determination of cost unit value and total costs. The main objective address this problem is to perform a cost model based on industry activities for handicrafts made in the town of Nobsa by allowing the definition of processes, activities, resources consumed and drivers to analyze the costing process and consent one sound decision making regarding the sale pricing, planning, internal control and to establish which activities generate value and which are not.