ABSTRACT The present thesis entitled STUDY OF THE DEPRECIATION OF FIXED ASSETS AND THEIR EFFECT ON THE COST OF PRODUCTION - PROFITABILITY, IN THE COMPANIES OF THE TEXTILE SECTOR IN PERU, YEAR 2016. Is a work that deals with the research of one of the main factors that affect the Production Costs of the manufacturing companies of the textile sector, which is the Depreciation, as an expense that results from the use of machinery during the production process The purpose of the research is to determine which of the methods currently applied from the accounting point of view contributes to a more adequate determination the cost of the product in order to determine the margin of profit and therefore the selling price, With the purpose of being able to compete in the national and international market. The research was carried out through the various economic information disseminated by the var...