Santa Catarina is currently the largest national producer of cultivated oysters. This activity was implemented at the end of the 1980s by the Agricultural Research and Technology Dissemination Company - EPAGRI and the Federal University of Santa Catarina - UFSC, aiming to complement the income of fishermen in their communities of origin. Este livro apresenta um custo de implantação e de produção de ostras da espécie Crassostrea gigas, trazendo parâmetros cuja utilização possa auxiliar na tomada de decisão de técnicos, produtores e outros envolvidos com a atividade. When we compare the cost of production with the selling price of the product, we see that the expenses are compensated by the good financial profitability, making it very attractive, as it is demonstrated by the values of the Net Present Value (NPV) and Internal Rate of Return (IRR) presented. As the profitability is high, Fazenda XV has a great flexibility in determining the sales price, being able to lower it in caseof great competition and during the low season.