The calculation process of potato’s production costs in Rangel municipality, Merida State The absence of proper management practices in potato sector of Rangel Municipality, Merida State, induces to think that there isn’t an appropriate system of countable information that allows carrying out in correct form the production costs calculation. In that sense, the purpose of this descriptive investigation carried out during 2002, was to evaluate the calculation process of potato’s production costs in five sectors of Rangel Municipality. three instruments were used to collect the information: questionnaire, interviews and direct observation. It was determined that the calculation process of the production cost suffers a lack of complete and exact data, providing this way, a non assertive erroneous vision of the carried out activities and of generated costs, in consequence, the decision-making are based on unreliable information. Finally, recommendations are made in order to carry out a more precise calculation of the production costs.