Faced with the imminent opening up of the trade in México in 2008, cultivation sugar cane (Sacchrum spp.) It has a strong competitive pressure from other producing countries that are operating with cost and low prices. Hence the need to seek production alternatives that could improve the profitability and competitiveness of this crop. For this propose was raised in this paper which compares the production systems of drip irrigation (high-tech) and irrigation by gravity (traditional technology). To performe the evaluation was used prior to the technical evaluation methodology for determinig the financial Internal Rate of Return (IRR) and Net Present. To make risk analysis, Trusts Institutions regarding Agriculture, it was used two packages that use computer simulation of the Monte Carlo Masters Risk and Risk. In this study we have used the program Risk, which was developed by the staff of FIRA, obtainig an internal rate of return IRR of 15.4% and 14.5% respectively, and a net present value (NPV) of $11,475.00 per hectare in irrigated by gravity. Keywords: Cost of production, financial analysis, sugarcane.