<![CDATA[Oyster mushrooms are a horticultural commodity that has promising business potential. The type of research used is descriptive quantitative. The respondent was chosen purposively, namely an oyster mushroom farmer in Bojongsalam Village, Rancaekek District, Bandung Regency. Data analysis was carried out by knowing the amount of costs, revenues and income obtained from white oyster mushroom farming and the value of the revenue break-even point, production break-even point and product price break-even point. The research results show that: (1) The production costs for white oyster mushroom farming in Bojongsalam Village are IDR 10,583,559 per production process, and the income obtained per production process is IDR 18,750,000, so the income earned by farmers is IDR 8,166,441 in one production process. (2) The amount of R/C obtained from white oyster mushroom farming in one production process is IDR 1.77 (3) The break-even revenue point value is IDR 7,350,894, the production break-even point is 490 kg and the product price break-even point is IDR 8,467/kg.]]>
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