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Measuring instruments designed for individuals who are ready to use prosthesis are available in various features in the free market. The ergonomics of such devices are important for their use, but their prices also vary. Depending on product quality and features, low costs also provide advantages over competitors. In this study, cost and break-even point analyzes were performed on the grounds that the device, which is designed to measure healthy in overweight amputee patients, can find a place for sale in the market and to obtain the most appropriate production cost. In a small enterprise that is planned to work with 1 engineer as a manager and 1 worker , after the production of approximately 175th devices, the enterprise has started to become profitable. Although the costs are kept to a minimum, due to the high operating costs, the number of production is high. If operating costs can be reduced, profitability may increase in lower production volumes.
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