The purpose of this study is to propose the manufacturing costs of the panela del trapiche de la vereda El pedregal of the municipality of Yumbo, using an analysis of improvement in the manufacturing process. The work begins with the development of the theoretical framework, where the concepts, tools and methodologies that are used to make the diagnosis and improvement alternatives are defined. Likewise, a brief description is made of the panela manufacturing plant in the trapiche of the village, indicating its main activities and processes. Next, the production process is detailed by means of a process diagram. Subsequently, the cause-effect diagram is made, which allows defining the various reasons that give rise to the particular problem effect. At this point, the critical activities with the greatest impact on the production process are identified, which allows us to find the possible causes and focuses the redesign of the process. At this stage, a Pareto diagram is created that allows finding 20% of the causes that cause the problem, and it was also necessary to create the PHVA cycle to detail an improvement in the competitiveness of the product. This allowed us to detail manufacturing costs and finally evaluate through a financial matrix the proposal for improvement in the production process