Widespread chemical input usage in pistachio orchards raises serious environmental and consumer health concerns, necessitating an economic evaluation of healthy production models. This study analyzed and compared the production costs of healthy and conventional pistachio systems in northern Kerman Province during the 2024-2025 crop year. An applied, descriptive-analytical research method was employed. Data for the healthy system were collected through orchard financial records and purposive interviews with 10 expert growers, while conventional system data were obtained from official Ministry of Agriculture-Jahad statistical reports and publications. All data were analyzed using an Activity-Based Costing model. Results showed that the production cost per kilogram of dried pistachio was 429,718 Tomans in the healthy system versus 400,670 Tomans in the conventional system; this 7% increase stemmed mainly from substituting biological inputs, higher labor costs, and specialized technical monitoring requirements. Moreover, profitability analysis demonstrated that with a 15% to 50% price premium, net returns per hectare ranged from 847 to 1,288 million Tomans, exceeding the conventional system’s 699 million Tomans. Additionally, the Benefit-Cost ratio increased from 2.25 in the conventional system to 2.41, 2.62, and 3.14 across the 15%, 25%, and 50% price premium scenarios, confirming higher capital returns in healthy production. Consequently, healthy pistachio production, despite slightly higher costs, remains economically viable and competitive given appropriate price premiums. Realizing this comparative advantage requires developing value chains, establishing credible certification systems, and raising consumer awareness.