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The Cotaña cheese factory uses raw materials (milk) to transform them primarily into cheese. This activity generates income for its families, in addition to creating jobs and strengthening the local economy. However, the exact characteristics of cheese production and the current economic situation of the cheese factory, located in the district of Vilque, province and department of Puno, are unknown. The objective of the following work was to conduct an economic analysis of the current situation of the cheese factory. The factory currently produces paria (pasteurized) cheese. The present study was descriptive and explanatory. Information was collected through field research, which consisted of visiting the cheese factory, through direct observation and interviewing the owner and plant personnel. The results indicate the following: For the characterization of cheese production at the Cotaña cheese factory, it was determined that the price of milk has been increasing from 0.8 to 1.3 cents of soles, in the economic evaluation of the Cotaña cheese factory, first the unit cost of each paria type cheese was calculated, which amounts to S/. 14.57, while the retail price is S/. 18.94, with a 30% profit margin. Finally, projecting an investment over 10 years, the NPV amounts to S/. 396,047.44 and the IRR is 19.44%, which is much higher than the opportunity cost (12%), which indicates that the business is profitable and therefore a larger investment is possible.