This research has been surveyed 32 mushroom farms where they are using the method of burying log into the soil(BM)and method of hanging log on the shelves in the house(HM) to find out the answer by interviewing and observation. For the HM, the farm invests 18,530,000 Won for the facilities, 2,600 hours for the labour, and 24,080,000 Won for the management. In the result of the investments, the farm earns 16.9718 billion Won by producing 5,062.5kg (Dry weight) that costs 17.2125 billion Won. For the BM, the farm invests 12,850,000 Won for the facilities, 918 hours for the labour, and 12,080,000 Won for the management. In the result of the investments, the farm earns 5.8904 billion Won by producing 1,768kg (Dry weight) that costs 6.0112 billion Won.