The cost frontier model and the production cost data of super-intensive shrimp farms are used to estimate the production cost frontier function of shrimp farms. The estimated cost function was then used to calculate the production cost of shrimp farms with or without implementing HACCP. The survival rate was also calculated for different profitabilities. Our research findings suggest that the survival rate should achieve 25.38% for shrimp farm to be at break even point; while implementing HACCP, the survival rate should increase to 33.75% to be at break even situation. Since in general, the survival rate of farms adopting HACCP is 20% higher than the firms without HACCP. Therefore, the firm with HACCP will enjoy a 20% profitability when the other is struggle from breakeven.