<p>Compost is an agricultural input resulting from the composting process, which can be used as fertilizer or manure in all types of crops. Composting is one of the most efficient and adequate biological processes for managing organic residues and a viable alternative from the social, environmental and economic viewpoints. Scarce information is available concerning the production, commercialization and application costs of compost in agricultural production. The objective of this study was to determine the unit cost of compost production from organic refuse resulting from raising livestock on a feedlot in the province of Santiago del Estero, Argentina. A general methodology for agricultural costs was adapted for the calculation of compost production costs. Once the productive capital of the farm was described and valued, the total and mean cost of compost production were calculated. Finally, the farmer's total benefit, as a function of his income, was determined.&nbsp;The total cost for the annual production of 1,440 tons of compost turned out to be USD$93,467. Total annual income from the sale of the whole compost production on the farm was USD$329,143. The farmer's total benefit was estimated at USD$235,675 for the first year.</p>