The aims of this research are to knows the cost, revenue, income, profit and feasibility that to view Revenue Cost Ratio (R/C) of tempe in household scale at Pandeyan Village, Umbulharjo Subdistrick, Yogyakarta City. The location was determined by purposive method in area have the amount of tempe largest at Pandeyan Village. The respondent of this research has ten interprenuers, it's was certaint by census method. The result of this research showed the average of expending cost for a month production Rp 17.066.902. The average of the revenue for a month production is Rp 18.770.500. The average of the income for a month is Rp 4.533.639. So, the profit's average for a month production in Tempe Industry Trade is Rp 1.703.598. This trade has score 1,09982 of R/C point.