Protected cultivation is the important production pattern of quality agriculture in Taiwan. Farmers who wanted to apply protected cultivation were concerning about the high cost of investment and equipment at the beginning. This research was based on case study using the indepth interviews. Then, through strength-weakness-opportunity-threats (SWOT) analysis and cost-volume-profit (CVP) analysis, we can explore cherry tomato cultivation business model of the Tai-Pao city farmers who offer operational management information to other farmers. Therefore, the farmers will have confidence in protected cultivation and increase their higher profits.