<![CDATA[The purpose of this research is to cost analysis whether the oyster mushroom cultivation is feasible or not to be continued. The method used is a survey of the problem, counseling and training on mushroom cultivation. The cost analysis used in analyzing the feasibility of this business is the interview method and direct observation of the business activities carried out. The results of the optimization of seed and baglog production carried out at the Syahid Mushroom began with a problem survey, the implementation of SOP for oyster mushroom cultivation in an integrated manner, the production of 6000 bottles of seeds in 3 months, and the production of 7200 baglogs in 2 weeks. The results of the R / C ratio analysis of 2.51 with a BEP of Rp. 4067 seedlings from the selling price of Rp. 10,000, BEP for seed production of 2440 bottles of the selling price of Rp. 10,000 per bottle while BEP of the baglog price of Rp. 2591 from the selling price of Rp. 2,500, BEP of production baglog 7463 bottles from the selling price of IDR 2,500 per baglog. The results of the cost analysis can be used as an indicator of the feasibility of a business, and the oyster mushroom cultivation business carried out at Syahid Mushroom is said to be feasible and profitable. Keywords ; Oyster mushroom cultvation, R/C ratio analysis, break event point, and Syahid mushroom]]>
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