Introduction. Ischemic heart disease (IHD) is currently a public health problem in Peru, and its treatment tends to be very expensive for the health system. Goal. Establish the patterns of care costs of the EIC in the National Cardiovascular Institute (INCOR) of the Social Security in Health of Peru (EsSalud). Methods. The databases of care, surgeries, discharges and gross value of INCOR production of the population diagnosed and treated with IHD in 2019 (879 patients) were used. Costs of care were estimated using activity-based costing; an econometric model was used to establish the determinants of costs, and with the Euclidean distance method, “clusters” with similar characteristics were formed to establish cost patterns. Results. The highest cost of EIC care was 148 567 soles (US$ 44 830) for a patient with a 40-day stay. The main determinants of the cost of care were the hospital...