The following work describes the process of intervention carried out in the Corporación Ecoturística Comunitaria Chinganza (Corpochingaza) where it is sought to determine the aspects to be taken into account in the implementation of costs according to their operating processes. Likewise, this work reveals the current conditions of the corporation in the management of the cost centers that have defined their operation and that are being taken into account in the decision making by the management. The project focuses on the diagnosis, identification and classification of the factors that according to their nature should be taken into account in the implementation of a cost model that offers an adequate administration of resources for the execution of the services provided by Corpochingaza. The search for a more efficient and effective distribution of the factors involved in the provision of the entity's services is a point of reference for the development of the project.