Shiitake mushroom (Lentinula edodes) is an edible fungus widely cultivated in East Asia and recognized for its nutritional and medicinal benefits. It grows naturally on decaying hardwood trees and is commonly produced using various cultivation methods, including traditional log-based, sawdust block, and synthetic log techniques. Shiitake mushrooms are rich in proteins, dietary fiber, vitamins, and bioactive compounds with health benefits such as antioxidant, antiviral, and cholesterol-lowering properties. Their commercial cultivation provides a sustainable, high-yield, and low-input farming option, contributing to food security and economic growth. The production process involves substrate selection, preparation, sterilization, inoculation, incubation, and harvesting. Broadleaf tree sawdust, supplemented with wheat bran and calcium carbonate, is commonly used as a substrate. The inoculated substrate is incubated at optimal conditions to promote mycelial growth, followed by fruiting and harvesting. Advanced techniques such as bottle and bag cultivation enhance efficiency and yield, making large-scale production viable. The cost analysis of shiitake cultivation includes capital expenditure, recurring costs, labor wages, and financial charges. Initial investments cover machinery, cropping rooms, sterilization equipment, and environmental control systems. Recurring costs involve raw materials, utilities, and maintenance. Labor wages depend on workforce requirements, while depreciation and interest affect long-term financial sustainability. Despite these costs, shiitake mushroom farming remains economically beneficial due to its high market demand and profitability. By optimizing production methods and resource management, shiitake cultivation presents an eco-friendly and lucrative agribusiness opportunity.