The study which is provide the 15 % milk production of Konya province was selecting by judgment sampling method and here also obtained data of Konya Milk Commission report were recorded across the district. In the research area, the dairy farms were classified as Village based and Qualified dairy farms. The sample size was determined 49 according to the stratified sampling method. A total of 49 dairy farmers were interviewed as a voluntariness. In the research area, population and labour existence, land sizes, gross value of production, variable costs and gross profit analysis were done in the dairy farms. It was determined that the population existence per farm was 3, 46 person in village based farms and 5, 50 person in qualified farms. The total labour existence of village based farms was 2, 66, 87, 79% of the total labour existence was consisted of family labour, 12,21% of foreign labour existence. The total labour existence of qualified farms was 6,65 and 59,85% of the total lobour existence was consisted of family labour, 40,15% of foreign labour existence. It was determined that the gross value of production was 34.302,59 $ in village based and 242.991,10 $ in qualified farms per farm. The gross profit was calculated at 11.336,04 $ in village based farms and in qualified farms at 163.388,13 $ per farm. The unit cost of milk production in village based farms was 0,32$ and it was 0,24$ in qualified farms. In conclusion, due to the roughage and concentrate feed was produced by on their own in qualified farms, the unit costs of milk production is %25,39 lower than the village based farms.