The objective of this thesis is to study the cost and return on investment of commercialized gerbera cultivation. Data were obtained in 1986/1987 by interviewing 40 growers, growing Thai strain in Bangkok, 2 growers, growing European strain gerbera in Bangkok, and 3 growers, growing European strain in Chiang Mai Province. The analysis of the result of the cultivation of Thai and European strain gerbera in both locations reveals that in Bangkok, the average costs of cultivation of Thai and European strains are about Baht 25,167.89 and Baht 42,391.59 per rai respectively. An analysis of rate of return on investment can be summarized as follows:- the profit margin on Thai and European strain gerbera revenues were 0.37 and 0.58, respectively while the profit margin on costs of Thai and European strains were 59.55% and 137.62% respectively. In Chiang Mai Province, European strain gerbera cultivation has an average cost of about Baht 58.276.33 per rai. An analysis of rate of return on investment can be summarized as follows:- the profit margin on European strain gerbera revenues was 0.8411 while the profit margin on costs of European strain was 529.22% It could be concluded that the return on European strain gerbera growing in Bangkok was higher than Thai strain. The return on European strain gerbera growing in Chaing Mai was high and the quality of yield was also high.