Globally, dairy cow numbers and average milk yields are increasing and thus total global milk production is also growing, which is now estimated at 120 kg of milk per capita per year. The second largest global producer of cow’s milk is the EU, which has 7 % of dairy cows but accounts for 20 % of global production. While milk production is expected to grow worldwide, it is expected to decline in the EU due to a decline in the number of dairy cows. Achieving good economic results is a prerequisite for ensuring the maintenance of production and self-sufficiency in milk production. In addition to the market situation, the economy is influenced by many other factors, one of the most important of which is production costs. Milk production costs have been monitored and evaluated by the Institute of Animal Science. For 133 farms in 2024, total costs amounted to 105,000 CZK and, after deducting by-products (calves and manure), 99,600 CZK. With average milk sales of 109,600 CZK, the average profit per dairy cow, excluding subsidies, was 10,000 CZK. Per liter of milk sold, costs after deduction for 2024 ranged between 8.40 and 13.14 CZK for 90 % of farms, with an average of 10.45 CZK. The level of productivity and the breed of dairy cows had a significant impact on the level of costs. The health of dairy cows also has a significant impact on the economics of breeding. In most herds, a large proportion of cows are culled for health reasons, with mastitis and limb diseases being the most common. The total annual costs per sick cow for 2024 in the Czech Republic were estimated at an average of 12,000 CZK for mastitis and 10,000 CZK for limb diseases.