His thesis is entitled ANALYSIS OF THE COST OF ELABORATION OF PIKURO BEER CRAFT BEER IN IQUITOS THE YEAR 2021, in the Loreto region, Province of Maynas District of Punchana, consists of VIII chapters and has been developed in the craft beer processing plant PIKURO BEER SRL, which is located in the community of Santa María on the left bank of the Amazon River, 10 minutes from the city of Iquitos. The objective of the research is to determine the production costs or variable costs, the operating costs or fixed costs and the break-even point increased in days and years, as well as the income statement, a non-experimental quantitative transectional design has been used as establishes the regulation of degrees and titles of the National University of the Peruvian Amazon, the investigation has begun with the determination of problems and objectives that has allowed us to propose the hypothesi...