Currently, the rock cutting industry is one of the most important mining industries in the country, and special attention to this sector can greatly help the country's economy in terms of exporting this product and healthy competition with other countries. Attention to market needs and profitability for processing plants has always been of great importance in the design and planning of production. In the present study, an attempt has been made to examine and calculate the production cost per square meter of 6 types of carbonate building stones that are best-selling in the Iranian market using statistical studies, in the first step, after identifying the cost factors. In the next step, after performing calculations related to production costs, the profit function from the sale of a square meter of stone slab was defined according to the variables of the problem, including the advance rate, cutting depth, stone cutting ability index, purchase price per ton of the coupe, and other production costs. Finally, a ranking was made based on the profitability index among the studied stones. The results of the studies showed that Haji Abad travertine is the most profitable stone among the carbonate rocks studied in this research.