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This study, conducted at the company "Mayuhuanto," analyzed the profitability of cocoa production in the district of San Gabán, Puno, during the period 2020-2024. The descriptive and explanatory research identified the main causes affecting the company's financial management. Fixed costs remained at S/ 1,027.95 annually, while variable costs increased from S/ 5,016.10 in 2021 to S/ 5,974.26 in 2024, an increase offset by higher revenues. A decrease in the break-even point was observed; in 2021, the company needed S/ 4,702.42 in revenue to cover its costs, and by 2024, this figure was drastically reduced to S/ 1,356.16, indicating greater efficiency in the business's profitability. Financial indicators confirm the project's viability: the Net Present Value (NPV) amounts to S/ 1,787.13, the Internal Rate of Return (IRR) reaches 19%, exceeding the Opportunity Cost of Capital (15%), and the Benefit/Cost (B/C) ratio of 1.70 and the Profit Margin showed a positive and solid evolution from 5.85% in 2021 to 71.63% in 2024, indicating that the company has significantly improved its efficiency and/or taken advantage of high market prices. These results confirm that the company has a solid financial base with potential for growth and expansion in the market.