author(s)
A Rajadurai, V Rajaganapathy, R Ganesan, P Ponnuvel, K Natchimuthu and D Sreekumar

abstract
The cost of milk production has been computed for six different combinations by considering depreciation on cost of animal and returns from sale of manure (Rs. 22.86 per litre), by considering depreciation on cost of animal and returns from sale of manure and sale of calf (Rs. 22.46 per litre), by considering depreciation on cost of animal and not including returns from sale of manure and sale of calf (Rs. 29.18 per litre), by not considering depreciation on cost of animal and considering returns from sale of manure (Rs. 21.22 per litre), by not considering depreciation on cost of animal and considering returns from sale of manure and sale of calf (Rs. 20.78 per litre), by not considering depreciation on cost of animal and not including returns from sale of manure and sale of calf (Rs. 27.54 per litre). If own labour was used, there could be a reduction of Rs. 3.17 per litre in the cost of milk production in all combinations. Average procurement cost of milk was Rs. 28.29 per litre.