This study aimed to determine of the production cost of cow milk and to functional analysis of the factors affecting cow milk production. Data used in the study was collected from 73 milk producers which selected via simple random sampling method by using questionnaire. The unit cost of cow milk was calculated to be 0.61 TL $kg^ {-1}$ in the region. The highest share of production cost was composed by fodder costs. The results of Cobb-Douglas function was revealed that the number of milch cow in the farms and quantity of concentrated feed consumption were affected the cow mil production in the farms at the statistically significant level. Increasing returns to scale was determined in the farms. The factor having the highest marginal productivity was the number of milch cow in the farms. Providing the cooperation of producers and continued subsidies may improve the development of cow milk farms.