Farmers generally cultivate rice, vegetables and plantations. The bitter melon vegetable commodity is one that is widely grown by farmers in Tabanio Village, Takisung District, Tanah Laut Regency. It is hoped that by carrying out this research the aim is to analyze the existence of farming activities, both technically and economically, and will reveal the influencing factors and the break even point (BEP) for bitter melon crop production. This research used a census method (all members of the population were used as samples. There were 30 farmers who carried out bitter melon cultivation activities (as respondent farmers). Bitter melon farming with a TR value was greater than the TC value. Based on this data, it can be seen from the average value The average TR is IDR 23,040,000/farmer with a production output of 4,608 kg/farmer which is greater than the average BEP value, a value of IDR 4,696,486/farmer or if you look at the production volume, the average BEP value for bitter melon production is 939.30 Kg/farmer. The results of the variance analysis show that there is a real relationship between bitter melon production (Y) and looking at the use of land area (X1), labor (X2), and capital (X3). This is shown by the Fcount value (11.036) which is greater than Ftable at the 5% confidence level (Ftable 2.96), thus indicating that there is a real relationship between bitter melon production and the production factors used.