The purpose of this research was to construct a theoretical approach that links quality costs with the management strategies at Central Azucarero Trujillo, S.A. For this purpose, a descriptive study with field design was carried out. For the collection of the information, a structured interview was used and validated by three experts. The results were analyzed using triangulation matrices, performing a content analysis. It is concluded that the entity incurs quality costs -highlighting those of prevention and evaluation- have established strategies oriented to the continuous improvement of the entity. However, there is evidence of the lack of consideration of the information provided by the quality costs in the establishment of management strategies. A matrix is proposed that makes it easier to understand the participation that each one of the categories of quality costs can generate regarding the management strategies carried out at the Central Azucarero Trujillo, S.A., with the purpose of strengthening its productivity and operability.