Costs by production process is a system of accumulation of production costs by department or cost center. A department is a major functional division in a factory where related manufacturing processes are performed. When two or more processes are executed in a department, it may be convenient to divide the departmental unit into cost centers is the set of activities, regulations, policies and procedures, properly developed and structured according to the needs and requirements presented by the company, with the purpose of ordering, to record and analyze commercial movements in a systematic manner over a given period of time and to facilitate compliance with the records, both the fluidity and transparency of the company's economic-financial information, by preparing specific results that will be reflected in the financial statements, which will serve as the basis of analysis to decide the future of the entity.