The analyzed results of the actual state of stow net fishery based on the cost expended are as follows. According to the calculation of interests, the total cost of this fishery comes to ￦38,010,653 and in this account, the production cost comes to ￦35,477,198(93.3%), the material cost, 14,567,239(38.3%), the labour cost, 12,740,274(33.5%), the expenses, ￦8,169,685(21.5%), the commision and administration expenses, 2,533,455(6.7%). The expenses for this fishery are paid out as production costs, and the expenses for sale and administration expenses are the lowest of them, and the 93% of expenses are paid out as production costs. The ratio of cost element to 100% is as follow. The wages, 28.4%, fuel, 15.2%, repair, 11.6%, deprecation, 9.5%, fishing gear, 8.7%, ice, 6.1%, container(box for fish), 5.2% administration expenses, 5.2%, food, 3.5%, ship grar, 3.2%, public welfare, 1.7%, commision for sale, 1.5%, insurance for crew, 0.2%, taxes, 0.2%. This fishery is managed with the larger fishing boat than it was and so, it demands better crews with higher wages. In the former fishery, the search for fishing ground is very difficult with long navigation and great fuel consumption. when the weak fishing gears are used, the expenses for their repair and for their gears are greatly paid out. The unit costs of catches to each box come to ￦2.807(￦187 each kg). As the ratio of cost of sales comes to 86.7%and the ratio of interests comes to ￦5,850,812(13.3%), and so the net profit comes to 13.3% of total profits. According to above the ratio of cost of sales is shown as a universal validity, Asthe total expenses comes to 86.7% to the money on sales in the break-even point, the break-even point comes to ￦26,209,168 Accordingly for the profit control the account of production should be raised, and by the saving method of expenditure the break-even point should be brought down for the development of total profits.