|The present study was conducted at a cooperative milk plant having the capacity of 1.1 lakh Litre/day (LPD). The investigation was carried out to study the cost and return of manufacturing different dairy products and to analyze the breakeven point. During the study it was found that total production of Ghee, Dhahi, salted lassi, kajupinni, skimmed milk powder, double tonned milk, standardized milk and full cream milk in the study period were 600109kg, 614790 cups, 123222.4 litres, 61790.49kg, 1688150, 1328259 litre, 2328443 litre and 168253.50 litre respectively. The cost of manufacturing was found to be ₹ 333.30 per kg for ghee, ₹ 10.35 per unit for dahi, ₹ 29.08 per litre for salted lassi, ₹ 221.21 per unit for kajupinni, ₹ 223.70 per kg for skimmed milk powder, ₹ 29.39 for double tonned milk, ₹ 36.48 per litre for standardized milk and, ₹ 43.12 per litre for full cream. Break-Even level of Standardized Milk, DTM, SMP, Dahi, FCM, Salted Lassi, Ghee, Kaju Pinni and Paneer were found to be 2.11 crore litre, 1.05 crore litre, 1.57 crore kg, 48.91 lakh cups, 16.81 lakh litre, 10.77 lakh litre, 54.136 lakh kg, 5.64 lakh kg and 1.25 lakh kg, respectively.