The metalworking sector in Peru has several production lines, which generates a high demand in the market. For this reason, an ABC Costs model has been designed as a proposal for MSEs, which allows efficient cost control through the analysis and evaluation of the relationships between the resources, activities, and products involved, thus making better decisions for the future. Therefore, the present investigation describes the cost analysis in the laminating machine line using the ABC Cost System. In this case study, the analysis was structured in two levels, First Order Directing and Second Order Directing.