all you need is two ps3's and a lot of patience, two main accounts are all you need to keep track of, if you do the alts as well you can make even more but in my opinion its not worth the hassle

play normally on both accounts split your time 50/50 focus on only upgrading the mobile factory and market network
you can use the daily aur to slowly speed up the process if you wish

doing this over time will not be much of a hassle and will still net you in a nice passive amount of isk per day after say a years worth of time invested and by this point the accounts should have already reached the point where you can trade freely without having to have spent money just to farm not to mention that if you choose not to use the AUR you can use it to buy BPO's that will net you in a good amount while just playing the game

I don't recommend it but if you are patient enough it can pay out well without having to spend money if you already have acess to the two ps3's otherwise you can have two accounts on the same ps3 that you keep track of which makes more sense but being able to switch from one ps3 to another can have its benefits

Ok, so back when I played, a bit over a year ago, I farmed accounts, but in a different way. This may have changed since then, but here is how I did it.

My PS3 allows me to have a maximum of 16 active PSN IDs. I had my main account and character (never actually ran alts), giving me 2 empty slots on my main for farming. Because I was paranoid about getting in trouble (at first), my first alt account had a "main" character. I would funnel the ISK from all the other characters to my "main alt", then send it from the "main alt" to my actual main character.

That left me with a total of 4 empty character slots on 2 accounts for farming.

I then created another 14 alt PSN IDs, with all 3 character slots dedicated to farming, which gave me another 42 empty character slots, for a grand total of 46 empty character slots for farming.

Each day, I would log into each account, create a new character in each of the 46 farming slots, send the ISK I was given as a new character to my "main alt", then send all of that ISK to my actual main, and biomass all 46 of my new characters, then get back on the next day and start the process all over again.

Back then you got 250k for each new character that was created, so 46 multiplied by 250k left me with 11.5 million ISK each day, for a grand total of 345 million ISK per month.

It took just a touch under 2 hours to do this, an hour and a half if I was on the ball.

And I didn't have to spend real money to do it.

Of course it was a massive pain in the butt, and I only did it for one month before I just couldn't bring myself to do it anymore. Of course, ISK was no longer an issue for the rest of my time in Dust.

This is not theory crafting. All the numbers, from the number of accounts to the amount of ISK to the time it took are exact. It was extremely unpleasant and it kinda burned me out on Dust.