The problem of this study was: In what way do production costs reflect the productive efficiency of the Trujillo, PECH drinking water treatment plant during 2020? and the hypothesis was formulated: The production costs reflect the productive inefficiency of the drinking water treatment plant of Trujillo, PECH during the year 2020. Research with a quantitative approach, applied type, non-experimental descriptive cross-sectional design, population and sample is constituted for the data recorded for each month during the year 2020 on the production and production costs of the drinking water treatment plant; the deductive method was used; The technique used was documentary analysis and the instrument was the documentary analysis record. The results found in the Trujillo del PECH Drinking Water Treatment Plant were: 32,269,072 m3 of treated water was produced, with a raw water use of 35,611,9...