The use of lithium in non-renewable energy storage cathodes is possible to run out someday. Therefore, an alternative is sought to replace it, namely the manufacture of cathodes made from sodium sea salt as raw material. This has been proven because there are many patents and research conducted by researchers. To carry out production, a cost analysis related to the process must be carried out. This study aims to calculate the cost components, especially the Cost of Production in the experiment of making cathode active ingredients made from salt. The method used in this research is using primary and secondary data. The results obtained in this study are the Cost of Production of the cathode active ingredient products made from sodium is Rp. 132,677 per 100 grams and the selling price is Rp. 150,000 per 100 grams. This price is very much cheaper compared to the price of active cathode materials made from lithium which is Rp. 250,000 per 100 grams. Apart from being cheaper, the Cost of Production is also easy to obtain, the production of active cathode materials also has a profitable economic value so that this study is appropriate to continue regarding scale up on a factory scale.