Animal husbandry & dairy play an important role in national economy and in socio-economic development of the country. Animal husbandry output constitutes about 30 per cent of the country’s agricultural output. The programme has completed its III phase in April 1996.The Operation Flood Programme, which is the world’s largest integrated dairy development programme has made considerable progress in achieving its outlined objectives. During 2014-15, 132.43 million tones of milk were produced and per capita availability was 296 gram/day in the country. A list of livestock owners was prepared in ascending order on the basis of livestock. The livestock owner having 1, 2-3 & 4 and above number of cows and buffaloes were classified as small, medium and large livestock owners, respectively. The primary data was collected by survey technique with the help of pretested schedule while relevant secondary data was collected from various Government offices and published records were viewed and recorded. Tabular and functional analysis of collected data was carried out. The structure of sample farms highlights overall conditions within and around the farms such as size of holding, family size, age, and literacy percentage etc. The results revealed overall average cost was Rs. 17685.29 and 21739.73 cows and buffaloes respectively. The cost of production of milk per liter in the cow and buffalo were recorded as Rs. 12.77 and Rs. 14.70 respectively. On an average the gross returns from large household of cow was highest Rs.177.94. and buffalo was Rs.243.29. Input-output ratio in milch animal (cow and buffalo) 1:2.50 and 1:3.26. On an overall average, the total milk production per milch animal per lactation was 1560.64 litres for cow and 1683.96 litres for buffalo. On an overall average, the break-even point was found to be 3.75 per cent of cow and 2.30 per cent of buffalo to total milk yield.

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