This research job will describe each of the activities preformed at the company “Molino ABC” with the purpose of designing, evaluate and implement an estimated cost structure and stablish an improvement plan to increase profitability. The milling company, specifically the production of wheat flour, have certain difficulties, such as some of the manufacturing industries, to obtain a determination of estimated costs in line for the decision-making of managers, such as: management bulk inventories of wheat and the diversity of products and by-products obtained from the same raw material (wheat). In the first chapter, a brief description of the milling company and the sector is made. Additionally, an approach of the problem is made based in the indicators that are deviated from the objectives that the organization had established, such as the level of profitability at the product level. ...