The development of this degree work is the result of the knowledge acquired throughout the Industrial Engineering program at the Faculty of the Los Libertadores University Foundation. It begins with a diagnosis based on the collection of information from directly with the company AGUAS Y REFRESCOS CELESTIAL S.A.S, with its corresponding analysis; resulting in the study of the problem The most important thing that the company has and that is the lack of a cost system. Subsequently, it is intended to analyze each variable collected from the company to the creation and implementation of said system that allows achieving an adequate control of raw material, labor, indirect manufacturing costs; in addition to supporting decision-making since the real cost is disclosed of each product, profit margins, equipment, necessary personnel and prices of sale, necessary for its commercialization.