The Production cost was one of the most importent part to company which consist of standard material cost, direct labor cost and factory overhead cost. The size of the production cost later will have an effect on to price pixing sell which target of the core important is to reach profit wanted by company, so that the production cost have to be reckoned and thought fit income from operation to expected by company can reach. Intention of this research is to know production cost at CV. ARMICO Bandung, to know income from operation at CV. ARMICO Bandung and to know the influence production cost to income from operation at CV. ARMICO Bandung. The research method that was used in this research was the descriptive method the quantitative analysis where the data that was received was processed, analysed and processed further according to the theory that was studied that afterwards was made the foundation of the testing of the hypothesis as well as the taking of the conclusion This research use examination of hypothesis by using statistical test. From the results of the research showed that production cost have very strong influence to income from operation. Result of from examination of hypothesis use valuable linear regresi analysis of negativity (-), its meaning if big production cost, hence small income from operation conversely, result of pearson correlation analysis express positively (+), its meaning if big production cost, hence its big income from operation even also, so that can be said that its relation very hand in glove with acquirement of r = 0.88 meaning that production cost have relation very hand in glove to profit.