The production of plums has an important economic significance in BiH. By this product, Bosna Hersek is recognizable for a long time, since significant quantities of fresh and dried plum, besides for supply of domestic market, have been exported to the European and Global market. Municipality of Gradacac has a significant role in all of this, because takes the first place in the production of plums in BiH. This study investigates the economics of production of Plums in Gradacac. For this purpose, primary data were collected from plums farmers using a (multistage random sampling technique / stratified randomly sampling technique/simple random sampling technique). Date were analysed using economic analysis and descriptive statistical techniques. Results show that, the capital structure of the enterprises surveyed in the research area was classified according to their functions and the average active capital of the enterprises was calculated as 284.125,49 KM (Average 1$=1,67 KM in 2017). 91,76% of this is the farm capital and 8,44% is the fixed enterprise capital. The average of gross production value realized at the surveyed farms is 17366,41 KM, of which the value of the cattle production belongs to 19,75 %, while the plum’s production value is 80,25 %.