The purpose of this research is to propose a very common theme in service companies, which is to measure labor costs without affecting the level of profitability in the Hydro Power Plant Central Hydroelectric Project Marañón of Hydro Power Andina EIRL, the district of Trujillo. When analyzing the labor aspect of the company, different working days were found, according to the personal and professional situation of the worker; evidence can be found of the high labor costs of a private activity regime; and consequently assume the impact on profitability (profit), being affected by the various labor obligations. The research is based on information collected from the company, from which data such as labor costs for personnel transportation, food expenses, accommodation expenses, training, contributions to ESSALUD, ONP, AFPs, social benefits, overtime, gratuities, CTS; which if they influe...