Milk is an economically important agricultural commodity worldwide. The same is the case in the Czech Republic, where milk is one of the key commodities in agriculture in the Czech Republic. A condition for maintaining current numbers of cattle, milk production and self-sufficiency of the Czech Republic is the long-term achievement of profit. Much depends on the purchase price of milk. In addition to the price of milk, costs affect profitability. The biggest costs of milk production are feed and labor costs. In the Czech Republic, in 2021, the average cost of feed for 120 dairy cattle farms was 37,327 CZK per cow and year and 4.20 CZK per liter of milk sold. For the evaluation of the efficiency of feeding and the economy of farm, the assessment of the indicator of income over feed costs (IOFC) is suitable. For 120 dairy farms for the year 2021, labor costs amounted to 12,447 CZK per cow and year, 1.4 CZK per liter of milk sold, and thus accounted for 14.2% of the total costs. A suitable indicator is also the number of dairy cows per worker and milk production per worker.