The present work of investigation realized in the Sector of Irrigation Lurifico at the level of the Individual Farmers and located in the district of Chepén; Its purpose is to propose a design of Costs by Processes and to determine its Total Cost of Strawberry Production per hectare so that establishing its total investment or costing its profitability per hectare is determined and it is demonstrated to the Individual Farmer of the district of Chepén accustomed to of the total of agricultural hectares, 92% of its hectares sow only rice husk, which generates an over production of rice which harms them since the greater quantity produced under the price per kilogram of the husked rice generates low profitability to the individual farmer or he has to take the measure of hiding his rice crop until his price rises in the local or national market. In this sense, the present investigation pro...