The main objective of this book is to analyse the costs in the services of a leasing company, with which the company can systematise its cost processes, due to the fact that it does not have an adequate structure, of tasks determined for the trusted personnel, this affects the results obtained in the financial statements and damages the image of the organisation and that of the shareholders, as a result we seek to implement the processes at the moment of providing the service, to assign the costs in an adequate manner at the moment of their classification in the records, with the aim of obtaining economic benefits demonstrating that its process for providing the final service is profitable for the company.