This case study was carried out in Arrocera Caicedo, a trade name assigned by its owner despite the fact that it does not appear in the Single Taxpayer Registry, it began its activities on March 13, 2000 and is legally registered in the Revenue Service. Internal. It has various economic activities, its main one being rice cultivation, including organic cultivation and genetically modified cultivation. It is located in the Pradera Canton Montalvo Sector. In the development, the production costs that intervene in the cultivation of rice are described, in addition to the problems that arose as it is: the rise in production costs, especially the increase in the prices of agricultural inputs, due to triggers that arose in Europe and Asia. This investigative work has as a research subline Financial, tax and social commitment management. Likewise, the descriptive and documentary methodology will be used to collect pertinent and effective information. The importance of this work is rooted in determining the production costs of the Caicedo Rice Cooker during the accounting period 2021 in order to know the utility of the fiscal year.This case study was carried out in Arrocera Caicedo, a trade name assigned by its owner despite the fact that it does not appear in the Single Taxpayer Registry, it began its activities on March 13, 2000 and is legally registered in the Revenue Service. Internal. It has various economic activities, its main one being rice cultivation, including organic cultivation and genetically modified cultivation. It is located in the Pradera Canton Montalvo Sector. In the development, the production costs that intervene in the cultivation of rice are described, in addition to the problems that arose as it is: the rise in production costs, especially the increase in the prices of agricultural inputs, due to triggers that arose in Europe and Asia. This investigative work has as a research subline Financial, tax and social commitment management. Likewise, the descriptive and documentary methodology will be used to collect pertinent and effective information. The importance of this work is rooted in determining the production costs of the Caicedo Rice Cooker during the accounting period 2021 in order to know the utility of the fiscal year.El presente estudio de caso se realizó en la Arrocera Caicedo, nombre comercial asignado por su propietario pese a que este no conste en el Registro Único de Contribuyente, inició sus actividades el 13 de marzo del 2000 y se encuentra legalmente registrada en el Servicios de Rentas Internas. Tiene diversas actividades económicas siendo su principal el cultivo de arroz incluido el cultivo orgánico y el cultivo genéticamente modificado. Se encuentra ubicado en el Sector la Pradera Cantón Montalvo. En el desarrollo se describe los costos de producción que intervienen en el cultivo de arroz, además la problemática que suscitó como es: el alza de costos de producción en especial el incremento en los precios de los insumos agrícolas, debido a detonantes surgidos en Europa y Asia. Este trabajo investigativo tiene como sublínea de investigación la Gestión financiera, tributaria y compromiso social. Así mismo se usará la metodología descriptiva y documental para recopilar información pertinente y eficaz. La importancia de este trabajo se arraiga en determinar los costos de producción de la Arrocera Caicedo durante el período contable 2021 con la finalidad de conocer la utilidad del ejercicio fiscal.