Rice milling is a meeting center between production, post-harvest, processing and marketing of grain or rice so that it is an important link in the national rice supply which is required to be able to contribute to the supply of rice, both in terms of quantity and quality and the purpose of research to analyze the cost, profit, BEP and added value produced in the rice milling business in Way Serdang District, Mesuji Regency. The research method used is a survey method conducted from April to June 2022. The research was conducted in Buko Poso Village, Kebun Dalam, Genesis, Labuhan Baru, Labuhan Batin and Suka Agung, Way Serdang District, Mesuji Regency. The samples in this study were determined by the purposive sampling method of 7 rice milling businesses in Way Serdang District, Mesuji Regency. The results of the research costs incurred by the large-scale rice milling business amounted to Rp. 2,854,015,278 and the small-scale rice milling business amounted to Rp. 234,376,744. The profit of large and small-scale rice milling business in one production amounted to Rp 749,735,222 and Rp 173,863,256. The BEP of the large-scale rice milling business unit is 492.33 kg and the BEP rupiah of the large-scale rice milling business is IDR 4,430,986 while the BEP of the small-scale rice milling business unit is 67,925 kg and the BEP rupiah of the small-scale rice milling business is IDR 2,098,905. The added value, namely the added value obtained from large-scale rice milling of Rp. 417.74 and small-scale rice milling of Rp. 240.00 shows a positive value so that it can be concluded that the profit of large-scale rice milling is higher than that of small-scale rice milling.