| Summary: | The ten samples of milk cake were prepared with various combinations and levels of ingredients such as sugar, deshi ghee and coagulant. Out of these samples only top five of them were selected for the cost of production, on the basis of ten point hedonic scale. And then out of these top five combinations, the sample required highest cost for production was selected to estimate the cost of production by using the packaging materials. for P1,P4 and P5 samples, Rs. 91.47 for P3 and P8, within the process combinations it is seen that with increased level of deshi ghee, the cost proportionately increased (i.e. in P3 and P8 samples). The non-dairy product such as sugar and alum also play a very important role to reduce the cost and increase the profit. Sugar contributes about 140 gm of weight in one kg. of product and cost just Rs.2.80 which helped to increase return from product because it is cheaper than the solids in the milk. The product sold in market at the rate of Rs. 110 per kg. which required net total cost for production about Rs.79.54 and Rs.82.04 without packaging material and with packaging material respectively. [Vet. World 2010; 3(5.000): 224-226]
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