This research project intends to present a study by implementing a design for Cost Accounting processes for better management in rice cultivation conducted by individual farmers in the Irrigation Commission Chepén. Since rice cultivation uses and they do so by inherited customs (traditional) without any criteria and application procedures for Process Cost Accounting; so that the non-presence of CP in this agricultural activity generates empirically that farmers in the Irrigation Commission Chepén and even Regional and National; conduct their activities improperly determining performance: Loss or Gain in every agricultural campaign The work is divided into three main sections where first will address the qualitative aspects, ie know the processes or cultural practices in the planting of rice, for a design accounting agricultural costs establish a best designs for determining the costing...