This study aims to extend the discussion on the determinants affecting the cost efficiency (CE) of micro-based cane and bamboo enterprises in Assam. A multistage stratified random sampling technique was used to collect 438 household data from four selected districts of Assam to estimate the CE and its determinants, including entrepreneur, firm, environmental, and marketing-related variables of cane and bamboo enterprises in Assam using the double bootstrap data envelopment analysis (DEA) method. The estimated mean CE of this firm is 0.2532 for conventional DEA, compared to a significantly lower mean of 0.1613 for bootstrap DEA, indicating significant room for improvement. The empirical results reveal that the entrepreneur-specific (age, gender, and working experience), firm-specific (technological support), and marketing-related variables (market distance) remarkably influence the firm’s CE. In contrast, the entrepreneur-specific (education level), firm-specific (bank loan and government assistance), environmental-related (firm location and selling destination), and marketing-related variables (market information) significantly decrease the firm's CE. The policy measures have been carried out to improve firms’ CE.