COST OF MILK PRODUCTION AND BREAK EVEN ANALYSIS OF MEMBER AND NON MEMBER OF DAIRY COOPERATIVE SOCIETY FOR MILCH ANIMALS (COW & BUFFALO) IN DISTRICT ETAWAH OF U.P

This study covered 150 cooperative member milk producers and 150 non-member milk producers which were post- stratified into Landless, Marginal, small, medium and large herd size categories. Breakeven point is a point where no profit no loss status achieved where MR = MC. In this study breakeven point analysis was done to estimate the minimum quantity milk to be produced to cover the total cost on all categories (members and nonmembers) of households of milch animals (Cow and buffalo). And also in this study the researchers have find out the Total cost of milk production per liter for member and non member categories. This study is helpful to find out the total cost of milk production in all categories as well as members and nonmembers of dairy cooperative society are able to find out the breakeven point of the whole business