Through this project it is possible to contribute to the approach, development and application of processes that allow to control the costs within the food production system. In this work are presented, in detail, the necessary parameters to calculate the costs of agricultural production, including the methodology for the calculation of costs in the production of tomato in the Amazcala Campus is applied. Keeping a control record of all these allowed to establish conditions to offset the negative effects that a bad investment can cause, since once being aware of the variables that directly influence the costs, areas of opportunity were valued to optimize the processes with the lowest possible cost, and thus invest in more important aspects such as product quality, and above all to make more accessible the acquisition of food for the disadvantaged population.